Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698932710784.pdf (New Zealand)
Reprint as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 (LI 2015/38) Accident Compensation (Experience Rating) Regulations 2015: revoked, on 1 April 2016, by regula- tion 24(1) of the Accident Compensation (Experience Rating) Regulations 2016 (LI 2016/29).
Jerry Mateparae, Governor-General Order in Council At Wellington this 23rd day of February 2015 Present: The Right Hon John Key presiding in Council Pursuant to sections 169, 329(1)(ca), (f), and (g) and (2), and 333 of the Accident Compensation Act 2001, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council and on the recommendation of the Minister for ACC made after complying with the consultation requirements of sec- tions 330 and 331 of that Act, makes the following regulations.
Contents 1 2 Title Commencement Page 3 3 Note Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

These regulations are administered by the Ministry of Business, Innovation, and Employment.
1 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 About these regulations What these regulations do Calculations underpinning regulations Tax year to which regulations apply Terms used Interpretation Meaning of industry peer group and non-industry peer group Part 1 Experience rating system: qualifying class 1 levy payers Discount Loading No adjustment Applying grouping for this Part Part 2 Experience rating system: qualifying class 2 levy payers Discount, loading, or no adjustment Industry size modification Industry size modification: when result of calculation must be disregarded Experience rating modification Experience rating modification: when result of calculation must be disregarded Applying grouping for this Part Part 3 Powers needed to make system work Grouping levy payers Attributing information about earnings and claims Disregarding arrangements Using and disclosing information Collecting information Declaring adverse event Revocation and saving Schedule 1 Levy risk groups for applicable levy year Schedule 2 Levy risk groups for experience period tax year 1 April 2013 to 31 March 2014 Schedule 3 Levy risk groups for experience period tax year 1 April 2012 to 31 March Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 4 Levy risk groups for experience period tax year 1 April 2011 to 31 March 2012 r 4 71 1 2 3 (1) (2) (3) Regulations Title These regulations are the Accident Compensation (Experience Rating) Regula- tions 2015.
Commencement These regulations come into force on 1 April 2015.

About these regulations What these regulations do These regulations provide an experience rating system.

The experience rating system applies to the section 167(4)(a) levy or the self- employed and shareholder-employee levy that the levy payer, ie, an employer, a private domestic worker, a self-employed person, or a shareholder-employee, must pay.
The system provides for the Corporation to adjust the levy up or down, or not to adjust the levy, in line with the qualifying claims accepted for the employ- er’s current or former employees or the private domestic worker or the self-em- ployed person or the shareholder-employee.

(4) An adjustment under the system is in addition to an upward or downward ad- 4 (1) (2) (3) justment under section 175.
Calculations underpinning regulations The Corporation must make the calculations described in subclauses (3) to (6) to establish the facts to enable it to decide whether to make an adjustment (as described in regulation 3(3)) and, if it is to make an adjustment, whether the adjustment is to be upward or downward.

The Corporation must make the calculations for each levy payer (as described in regulation 3(2)) after the end of the claims activity period.
The Corporation must, when making calculations involving an employer who is not an accredited employer in the applicable levy year but was an accredited employer for some or all of the experience period,— (a) treat claims accepted by the employer when an accredited employer as claims accepted by the Corporation; and 3 r 5 (4) (5) (6) (7) Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 (b) (c) treat weekly compensation paid by the employer when an accredited em- ployer as weekly compensation paid by the Corporation; and treat qualifying costs of treatment paid by the employer when an ac- credited employer as qualifying costs of treatment paid by the Corpor- ation.
The Corporation must calculate the number of qualifying claims in the experi- ence period for which it has paid weekly compensation for the employer’s cur- rent or former employees or the private domestic worker or the self-employed person or the shareholder-employee.

For the qualifying claims described in subclause (4), the Corporation must cal- culate the total number of weekly compensation days in the claims activity period.
The Corporation must calculate the number of qualifying claims in the experi- ence period involving the death of a current or former employee of the employ- er or the death of the private domestic worker or the self-employed person or the shareholder-employee.
For qualifying class 2 levy payers, the Corporation must calculate the number of qualifying claims in the experience period for which the Corporation has paid an amount greater than $500 in the claims activity period for qualifying costs of treatment.

5 Tax year to which regulations apply These regulations apply to the section 167(4)(a) levies and the self-employed and shareholder-employee levies that are payable for the tax year starting on 1 April 2015 and ending on 31 March 2016.
Terms used 6 Interpretation In these regulations, unless the context otherwise requires,— Act means the Accident Compensation Act 2001 applicable levy year means the 2015–16 levy year arrangement has the meaning given to it by section YA 1 of the Income Tax Act 2007 claims activity period means the period made up of— (a) (b) the experience period; and the 6 months that— (i) (ii) immediately follow the last year of the experience period; and start on 1 April and end with the close of 30 September Corporation means the Accident Compensation Corporation continued by sec- tion 259 4 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 r 6 experience period, for the levy year starting on 1 April 2015 and ending with the close of 31 March 2016, means the period consisting of— (a) (b) (c) the tax year starting on 1 April 2013 and ending with the close of 31 March 2014; and the tax year starting on 1 April 2012 and ending with the close of 31 March 2013; and the tax year starting on 1 April 2011 and ending with the close of 31 March 2012 experience rating modification means the result of applying regulations 15 and 16 industry peer group has the meaning given to it by regulation 7 industry size modification means the result of applying regulations 13 and 14 levy payer,— (a) (b) in Part 1, means a qualifying class 1 levy payer in the applicable levy year: in Part 2, means a qualifying class 2 levy payer in the applicable levy year: (c) in Part 3, means— (i) (ii) an employer or a private domestic worker or a self-employed per- son who pays, or is liable to pay, a section 167(4)(a) levy; and a self-employed person or a shareholder-employee who pays, or is liable to pay, a self-employed and shareholder-employee levy; and (iii) an accredited employer levy risk group,— (a) for the applicable levy year, means a group that— (i) (ii) is described in the first column of Schedule 1; and consists of the classification units opposite it in the second column of that schedule: (b) for a tax year
 within the experience period for which a relevant matter is the levy risk group, means a group that— (i) (ii) is described in the first column of Schedule 2, 3, or 4 (whichever is applicable); and consists of the classification units opposite it in the second column of that schedule levy year means the period starting on 1 April and ending on 31 March liable earnings means the sum of the earnings of an employer’s employees up to the maximum earnings for each employee prescribed in the regulations made under section 329(1)(a) that apply to the applicable tax year 5 r 6 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 minimum liable earnings, in relation to the tax years that form part of the ex- perience period for the applicable levy year, are as follows: (a) (b) (c) for the tax year starting on 1 April 2013 and ending with the close of 31 March 2014, $28,080: for the tax year starting on 1 April 2012 and ending with the close of 31 March 2013, $27,040: for the tax year starting on 1 April 2011 and ending with the close of 31 March 2012, $26,520 non-industry peer group has the meaning given to it by regulation 7 qualifying claim— (a) means a claim that— (i) is made under section 48 for a work-related personal injury suf- fered in the experience period (except for a work-related personal injury described in paragraph (b)); and (ii) is accepted by the Corporation; and (b) does not include a claim made for a work-related personal injury suf- fered in the experience period that is— (i) (ii) (iii) mental injury suffered by a person in the circumstances described in section 21; or personal injury caused by a work-related gradual process, disease, or infection that involves exposure to asbestos; or personal injury caused by a work-related gradual process, disease, or infection that results in hearing loss qualifying class 1 levy payer— (a) means an employer who,— (i) (ii) (iii) in each tax year in the experience period, paid, or was
 liable to pay, a section 167(4)(a) levy; and in at least 1 of the tax years in the experience period, paid, or was liable to pay, a section 167(4)(a) levy of less than $10,000; and in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year: (b) does not include an employer described in paragraph (a) who— (i) is included in a group made under regulation 18 that paid, or was liable to pay, in each tax year in the experience period, a sec- tion 167(4)(a) levy of $10,000 or more; or (ii) is an accredited employer: (c) means a private domestic worker who,— 6 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 r 6 (i) (ii) (iii) in each tax year in the experience period, paid, or was liable to pay, a section 167(4)(a) levy; and in at least 1 of the tax years in the experience period, paid, or was liable to pay, a section 167(4)(a) levy of less than $10,000; and in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year: (d) means a self-employed person who,— (i) (ii) in each tax year in the experience period, paid, or was liable to pay, either a section 167(4)(a) levy or a self-employed and share- holder-employee levy; and in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year: (e) means a shareholder-employee who,— (i) (ii) in each tax year in the experience period, paid, or was liable to pay, a self-employed and shareholder-employee levy; and in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year qualifying class 2 levy payer— (a) means an employer or a private domestic worker who, in each tax year in the experience period,— (i) (ii) paid, or was liable to pay, a section 167(4)(a) levy of $10,000 or more; and had liable earnings greater than the minimum liable earnings for the tax
 year: (b) does not include an employer described in paragraph (a) who is an ac- credited employer: (c) means a group made under regulation 18 that, in each tax year in the ex- perience period,— (i) (ii) (iii) paid, or was liable to pay, a section 167(4)(a) levy of $10,000 or more; and had liable earnings greater than the minimum liable earnings for the tax year; and for the purposes of the application of Part 2 to it, is treated as if any of the following who are in the group were not in it: (A) (B) a self-employed person: a shareholder-employee who paid, or was liable to pay, a self-employed and shareholder levy: (C) an accredited employer 7 r 6 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 qualifying costs of treatment— (a) means the costs of— (i) (ii) treatment described in clause 2 of Schedule 1 of the Act; and any ancillary services related to treatment described in clause 3(1) of Schedule 1 of the Act; and (b) does not include the costs of public health acute services section means a section of the Act section 167(4)(a) levy— (a) means the portion of a Work Account levy necessary to provide for the purposes referred to in section 167(4)(a): (b) if a Work Account levy is adjusted under section 175 or an accreditation agreement, means the amount of the portion described in paragraph (a) before the levy is adjusted self-employed and shareholder-employee levy— (a) means the levy payable by self-employed persons and shareholder-em- ployees to purchase and maintain weekly compensation under section 208: (b) if the levy described in paragraph (a) is adjusted under section 175, means the amount of the levy before the levy is adjusted tax year means the period starting on 1 April and ending on 31 March weekly compensation day means a day or part-day within a period recorded by the Corporation as the period, or a period, of weekly compensation on a qualifying claim whole group— (a) means the group consisting of— (i) (ii) employers
 and private domestic workers and self-employed per- sons who paid, or were liable to pay, a section 167(4)(a) levy in any tax year in the experience period; and self-employed persons and shareholder-employees who paid, or were liable to pay, a self-employed and shareholder-employee levy in any tax year in the experience period; but (b) does not include an employer described in paragraph (a)(i) who is an ac- credited employer Work Account levy means the levy payable by— (a) (b) (c) an employer under section 168: a private domestic worker under section 168A: a self-employed person under section 168B.
8 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Part 1 r 9 7 (1) Meaning of industry peer group and non-industry peer group Industry peer group means the applicable one of the following: (a) (b) the medium industry peer group, as described in subclause (2): the large industry peer group, as described in subclause (3).
(2) The medium industry peer group consists of levy payers who— (a) (b) are in the same levy risk group; and each have average annual liable earnings of $2 million or less.

(3) The large industry peer group consists of levy payers who— (a) (b) are in the same levy risk group; and each have average annual liable earnings greater than $2 million.
(4) Non-industry peer group means the applicable one of the following: (a) (b) the medium non-industry peer group, as described in subclause (5): the large non-industry peer group, as described in subclause (6).

(5) (6) (7) The medium non-industry peer group consists of levy payers who each have average annual liable earnings of $2 million or less.

The large non-industry peer group consists of levy payers who each have aver- age annual liable earnings greater than $2 million.
For the purposes of subclauses (2), (3), (5), and (6), the Corporation must cal- culate the average annual liable earnings of a levy payer using the following formula: (8) In the formula in subclause (7), earnings means the total of the levy payer’s liable earnings in the experience period.

earnings ÷ 3 Part 1 Experience rating system: qualifying class 1 levy payers Discount This regulation applies if the number the Corporation calculates under regula- tion 4(4) and (6) for the levy payer is zero.
The Corporation must apply a discount of 10% to the section 167(4)(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.
Loading This regulation applies if— (a) the number the Corporation calculates under regulation 4(5) for the levy payer is 71 or more; or 8 (1) (2) 9 (1) 9 Part 1 r 10 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 (2) 10 (1) (2) (b) the number the Corporation calculates under regulation 4(6) for the levy payer is 1 or more.
The Corporation must apply a loading of 10% to the section 167(4)(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.

No adjustment This regulation applies if— (a) (b) the number the Corporation calculates under regulation 4(5) for the levy payer is between 1 and 70 (inclusive); and the number the Corporation calculates under regulation 4(6) for the levy payer is zero.
The Corporation must not apply a discount under regulation 8 or a loading under regulation 9 to the section 167(4)(a) levy or the self-employed and share- holder-employee levy payable by the levy payer in the applicable levy year.
11 Applying grouping for this Part If the Corporation’s exercise of its grouping power in regulation 18 makes a group that, if it were an individual, would be a levy payer, the Corporation must— (a) (b) (c) disregard the group; and apply this Part to each levy payer in the group; and invoice each levy payer in the group individually.
Part 2 Experience rating system: qualifying class 2 levy payers 12 (1) Discount, loading, or no adjustment To decide whether a levy payer gets a discount or loading or no adjustment, the Corporation must,— (a) (b) first, use the applicable one of the formulas in subclauses (2) and (3) or subclauses (4) to (6); and secondly, use the result of the formula as described in subclause (7), (8), or (9).
Formula if levy payer in 1 levy risk group (2) If the Corporation’s application of Schedules 1 to 4 results in a levy payer be- ing in 1 levy risk group, the formula is— (3) In the formula in subclause (2),— levy × adjustment 10 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Part 2 r 13 (a) (b) levy means the section 167(4)(a) levy payable by the levy payer in the applicable levy year: adjustment means the sum of the industry size modification and the ex- perience rating modification for the applicable levy risk group.
Formula if levy payer in 2 or more levy risk groups (4) If the Corporation’s application of Schedules 1 to 4 results in a levy payer be- ing in 2 or more levy risk groups, the formula is— (5) In the formula in subclause (4),— total levy × weighted adjustment (a) total levy means the total reached by adding up all the section 167(4)(a) levy paid or payable by the levy payer in the applicable levy year ac- cording to each levy risk group that the levy payer is in: (b) weighted adjustment means the result of the following formula: total adjustments for experience period ÷ total levy for experience period (6) In the formula in subclause (5)(b),— (a) total adjustments for experience period means the total reached by do- ing the following: (i) for each levy risk group that the levy payer is in, multiplying the section 167(4)(a) levy paid or payable by the levy payer in the ex- perience period by the sum of the industry size modification and the experience rating modification; and (ii) adding up the results of the calculations in subparagraph (i): (b) total levy for experience period means the total reached by adding up all the section 167(4)(a) levy paid or payable by the levy payer in the ex- perience period according to each levy risk group that the levy payer is in.
Result of formula (7) (8) (9) 13 (1) If the result is a negative number, the Corporation must apply a discount equivalent to the negative number to the section 167(4)(a) levy payable by the levy payer in the applicable levy year.

If the result is a positive number, the Corporation must apply a loading equiva- lent to the positive number to the section 167(4)(a) levy payable by the levy payer in the applicable levy year.
If the result is zero, the Corporation must not apply a discount or a loading to the section 167(4)(a) levy payable by the levy payer in the applicable levy year.
Industry size modification The Corporation must calculate the industry size modification using the follow- ing formula: 11 Part 2 r 13 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 [(industry peers – levy peers) ÷ levy peers] × weighting (2) In the formula in subclause (1),— (a) (b) (c) industry peers means the experience rate of the applicable industry peer group calculated using the formula in subclauses (3) and (4): levy peers means the experience rate of the whole group that is in the same levy risk group as the applicable industry peer group calculated us- ing the formula in subclauses (5) and (6): weighting means the weighting calculated using the formula in subclau- ses (7) and (8).
Industry peers (3) The Corporation must calculate the experience rate of the applicable industry peer group using the following formula: (4) In the formula in subclause (3),— compensation days ÷ earnings (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payers in the applicable industry peer group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days: (b) earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
Levy peers (5) The Corporation must calculate the experience rate of the whole group that is in the same levy risk group as the applicable industry peer group using the fol- lowing formula: (6) In the formula in subclause (5),— compensation days ÷ earnings (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the whole group in the applicable levy risk group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days: (b) earnings means the total of the liable earnings of the whole group in the applicable levy risk group in the experience period.
Weighting (7) The Corporation must calculate the weighting using the following formula: industry peer group earnings ÷ risk group earnings (8) In the formula in subclause (7),— 12 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Part 2 r 15 (a) (b) industry peer group earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period: risk group earnings means the total of the liable earnings of the whole group in the applicable levy risk group in the experience period.
Industry size modification: when result of calculation must be disregarded If the industry size modification calculated using the formula in regulation 13 is greater than 0.15, the Corporation must disregard the result and treat the in- dustry size modification as 0.15.

If the industry size modification calculated using the formula in regulation 13 is less than –0.15, the Corporation must disregard the result and treat the indus- try size modification as –0.15.
Experience rating modification The Corporation must calculate the experience rating modification using the following formula: [(rehabilitation component × 0.75) + (risk management component × 0.25)] × off-balance adjustment 14 (1) (2) 15 (1) (2) In the formula in subclause (1),— (a) (b) rehabilitation component means the rehabilitation component calcula- ted using the formula in subclauses (4) to (11): risk management component means the risk management component calculated using the formula in subclauses (12) to (19): (c) off-balance adjustment means the adjustment that is— (i) required to ensure that the aggregate value of discounts equals the aggregate value of loadings to be applied to section 167(4)(a) lev- ies payable by levy payers in the applicable levy year; and (ii) applied as described in subclause (20).
Weighting for use in calculating rehabilitation component and risk management component (3) For the weighting referred to in subclauses (5)(c) and (13)(c), the Corporation must either calculate it using the formulas in paragraphs (a) to (h) or use the weighting in paragraph (i), as follows: (a) (b) if the liable earnings (LE) of the levy payer in the experience period are $2,000,000 or less, the weighting is the result of— 0.05 × √(LE ÷ $2,000,000) if the liable earnings (LE) of the levy payer in the experience period are over $2,000,000 and equal to or under $5,000,000, the weighting is the result of— 13 Part 2 r 15 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 (c) (d) (e) (f) (g) (h) 5% + {0.05 × √[(LE – $2,000,000) ÷ $3,000,000]} if the liable earnings (LE) of the levy payer in the experience period are over $5,000,000 and equal to or under $10,000,000, the weighting is the result of— 10% + {0.05 × √[(LE – $5,000,000) ÷ $5,000,000]} if the liable earnings (LE) of the levy payer in the experience period are over $10,000,000 and equal to or under $20,000,000, the weighting is the result of— 15% + {0.05 × √[(LE – $10,000,000) ÷ $10,000,000]} if the liable earnings (LE) of the levy payer in the experience period are over $20,000,000 and equal to or under $50,000,000, the weighting is the result of— 20% + {0.1 × √[(LE – $20,000,000) ÷ $30,000,000]} if the liable earnings (LE) of the levy payer in the experience period are over $50,000,000 and equal to or under $100,000,000, the weighting is the result of— 30% + {0.1 × √[(LE – $50,000,000) ÷ $50,000,000]} if the liable earnings (LE) of the levy payer in the experience period are over $100,000,000 and equal to or under $200,000,000, the weighting is the result of— 40% + {0.1 × √[(LE – $100,000,000) ÷ $100,000,000]} if the liable earnings (LE) of the levy payer in the experience period are over $200,000,000 and equal to or under $1,350,000,000, the weighting is the result of— 50% + {0.5 × √[(LE – $200,000,000) ÷
 $1,150,000,000]} (i) if the liable earnings of the levy payer in the experience period are over $1,350,000,000, the weighting is 100%.
Rehabilitation component (4) The Corporation must calculate the rehabilitation component using the follow- ing formula: [(payer’s rate – payers’ rate) ÷ payers’ rate] × weighting (5) In the formula in subclause (4),— (a) (b) payer’s rate means the experience rate of the levy payer for the applic- able levy risk group calculated using the formula in subclauses (6) and (7): payers’ rate means the experience rate of the levy payers in the applic- able industry peer group calculated using the formula in subclauses (8) and (9): (c) weighting means the weighting provided by subclause (3).
14 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Part 2 r 15 (6) The Corporation must calculate the experience rate of the levy payer for the ap- plicable levy risk group using the following formula: (7) In the formula in subclause (6),— compensation days ÷ earnings (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payer in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days: (b) earnings means the total of the levy payer’s liable earnings in the ex- perience period.
(8) The Corporation must calculate the experience rate of the levy payers in the ap- plicable industry peer group using the following formula: (9) In the formula in subclause (8),— compensation days ÷ earnings (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payers in the applicable industry peer group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days: (b) earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
Rehabilitation component: when result of calculation must be disregarded (10) (11) If the rehabilitation component calculated using the formula in subclauses (4) to (9) is greater than 0.60, the Corporation must disregard the result and treat the component as 0.60.

If the rehabilitation component calculated using the formula in subclauses (4) to (9) is less than –0.35, the Corporation must disregard the result and treat the component as –0.35.
Risk management component (12) The Corporation must calculate the risk management component using the fol- lowing formula: [(payer’s rate – payers’ rate) ÷ payers’ rate] × weighting (13) In the formula in subclause (12),— (a) (b) payer’s rate means the experience rate of the levy payer for the applic- able levy risk group calculated using the formula in subclauses (14) and (15): payers’ rate means the experience rate of the levy payers in the applic- able industry peer group calculated using the formula in subclauses (16) and (17): 15 Part 2 r 15 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 (c) weighting means the weighting provided by subclause (3).
(14) The Corporation must calculate the experience rate of the levy payer for the ap- plicable levy risk group using the following formula: claims and deaths ÷ earnings (15) In the formula in subclause (14),— (a) claims and deaths means the sum of— (i) (ii) the number of the qualifying claims of the levy payer in the ex- perience period for which the Corporation paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and the number of the qualifying claims of the levy payer in the ex- perience period involving the death of a current or former employ- ee of the employer or the death of the private domestic worker: (b) earnings means the total of the levy payer’s liable earnings in the ex- perience period.
(16) The Corporation must calculate the experience rate of the levy payers in the ap- plicable industry peer group using the following formula: claims and deaths ÷ earnings (17) In the formula in subclause (16),— (a) claims and deaths means the sum of— (i) (ii) the number of the qualifying claims of the levy payers in the ap- plicable industry peer group in the experience period for which the Corporation paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and the number of the qualifying claims of the levy payers in the ap- plicable industry peer group in the experience period involving the death of a current or former employee of an employer or the death of a private domestic worker: (b) earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
Risk management component: when result of calculation must be disregarded (18) (19) If the risk management component calculated using the formula in subclauses (12) to (17) is greater than 0.60, the Corporation must disregard the result and treat the component as 0.60.

If the risk management component calculated using the formula in subclauses (12) to (17) is less than –0.35, the Corporation must disregard the result and treat the component as –0.35.
Off-balance adjustment (20) The Corporation must apply the off-balance adjustment by,— 16 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Part 3 r 18 (a) (b) first, calculating the off-balance adjustment for the applicable non-indus- try peer group; and secondly, applying the off-balance adjustment to each levy payer in the applicable non-industry peer group in proportion to the unadjusted ex- perience rating modification for the levy payer.
16 (1) (2) Experience rating modification: when result of calculation must be disregarded If the experience rating modification calculated using the formula in regulation 15 is greater than 0.60, the Corporation must disregard the result and treat the experience rating modification as 0.60.

If the experience rating modification calculated using the formula in regulation 15 is less than –0.35, the Corporation must disregard the result and treat the ex- perience rating modification as –0.35.
17 Applying grouping for this Part If the Corporation’s exercise of its grouping power in regulation 18 makes a group that is a levy payer, the Corporation must— (a) (b) (c) apply this Part to the group to decide whether to make an adjustment as described in regulation 3(3) and, if it is to make an adjustment, whether the adjustment is to be up or down; and apply the decision to each levy payer in the group; and invoice each levy payer in the group individually.
Part 3 Powers needed to make system work 18 (1) (2) (3) (4) Grouping levy payers This regulation applies to the situations of levy payers on 1 April and empow- ers the Corporation to group the levy payers for the applicable levy year start- ing on that date.

If levy payers are companies that are associated persons under section YB 2 of the Income Tax Act 2007, the Corporation may group the companies as 1 levy payer.
If levy payers are companies and persons other than companies that are associ- ated persons under section YB 3 of the Income Tax Act 2007, the Corporation may group the companies and persons as 1 levy payer.

If levy payers are trustees of trusts that are associated persons under section YB 7 of the Income Tax Act 2007, the Corporation may group the trustees as 1 levy payer.
17 Part 3 r 19 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 (5) (6) (7) (8) (9) If levy payers are trustees of trusts and settlors of the trusts that are associated persons under section YB 8 of the Income Tax Act 2007, the Corporation may group the trustees and settlors as 1 levy payer.
If levy payers are partnerships and partners in the partnerships that are associ- ated persons under section YB 12 of the Income Tax Act 2007, the Corporation may group the partnerships and partners as 1 levy payer.

If levy payers are persons who are associated persons under section YB 14 of the Income Tax Act 2007, the Corporation may group the persons as 1 levy payer.
In applying the relevant section of the Income Tax Act 2007, the Corporation must disregard references in it to any of sections YB 4, YB 5, YB 6, YB 9, and YB 11 of the Income Tax Act 2007.

If a levy payer submits tax returns that cover the levy payer’s employees and the employees of another levy payer as if they were the levy payer’s employ- ees, the Corporation may group the levy payers as 1 levy payer.
(10) If the Corporation’s application of this regulation results in a levy payer being in 2 or more groups, the Corporation must decide the group in which to put the levy payer, having regard to the following: (a) which group has the greatest influence over the levy payer’s workplace safety; and (b) which group exerts the greatest management or other control over the levy payer’s workplace.
(11) The Corporation must not group levy payers solely on the ground that the levy payers are under the control of the Crown or have shareholding Ministers.

19 (1) Attributing information about earnings and claims This regulation applies to information about a levy payer’s liable earnings and qualifying claims.

(2) When a levy payer transfers all or part of its business as a going concern, the Corporation must attribute the information to the transferee.
(3) When levy payers amalgamate, the Corporation must attribute the information to the amalgamated levy payer.

(4) When a levy payer ceases to carry out an activity for which all or part of the levy was paid, the Corporation must continue to attribute the information to the levy payer.

(5) When a levy payer leaves a group of levy payers, the Corporation must attrib- ute the information to the levy payer.
(6) When a levy payer that is part of a group ceases to operate, the Corporation must attribute the information to the group.

18 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Part 3 r 23 (7) 20 (1) (2) (3) 21 (1) (2) (3) 22 (1) This regulation does not apply if the transfer, amalgamation, leaving, or ceas- ing was effected before 1 April 2011.
Disregarding arrangements The Corporation may disregard an arrangement made for the purpose, or that has the effect, of altering, directly or indirectly, the result of the application of regulations 8 to 17 to the levy payer.

The Corporation may disregard an arrangement made for the purpose, or that has the effect, of avoiding being put in a group, or in a particular group, under regulation 18.
The Corporation may disregard an arrangement made for the purpose, or that has the effect, of avoiding the application of regulation 19 to the levy payer.

Using and disclosing information This regulation applies to a levy payer who is an employer.
For the purposes of applying these regulations to the levy payer, the Corpor- ation may use information it holds about a claim made by a current or former employee of the levy payer, whether the claim was made before the claimant became an employee or while the claimant was an employee.

The Corporation may disclose to the levy payer any information about a claim made by a current or former employee of the levy payer that the Corporation uses for the purposes of applying these regulations to the levy payer.
Collecting information The Corporation may require a levy payer to— (a) (b) provide the information the Corporation needs to apply regulation 18 or 19 to the levy payer: confirm or deny the correctness of information that the Corporation holds about the levy payer and proposes to use to apply regulation 18 or 19 to the levy payer.

(2) The Corporation may specify— (a) (b) the form in which the levy payer must respond to the requirement: the period within which the levy payer must respond to the requirement.
If the levy payer does not respond to the requirement in the form and time spe- cified, the Corporation may use the information it holds about the levy payer to apply the regulation to the levy payer.

Declaring adverse event The Minister may declare that an event is an adverse event for the purposes of these regulations.

(3) 23 (1) (2) The Minister must make the declaration by publishing a notice in the Gazette.
19 Part 3 r 24 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 (3) 24 (1) Part 1 or 2 applies to a qualifying claim resulting directly or indirectly from the adverse event only if the person whose levy is affected contributed materially to the injury for which the qualifying claim is made.

Revocation and saving The Accident Compensation (Experience Rating) Regulations 2014 (LI 2014/73) are revoked.
(2) Despite subclause (1), the Accident Compensation (Experience Rating) Regu- lations 2014 continue to apply as if they had not been revoked to the levy year starting on 1 April 2014 and ending on 31 March 2015.
(3) The Accident Compensation (Experience Rating—Canterbury Adverse Event) Notice 2011 and the Accident Compensation (Experience Rating—Hobsonville Adverse Event) Notice 2014 continue to apply for the purposes of these regula- tions, the Accident Compensation (Experience Rating) Regulations 2011, the Accident Compensation (Experience Rating) Regulations 2013, and the Acci- dent Compensation (Experience Rating) Regulations 2014.
20 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 1 Schedule 1 Levy risk groups for applicable levy year r 6 Levy risk groups 010 Fruit, vegetable, grain, plant, and crop growing Classification units 01110 01111 01120 01130 01140 01150 01160 01170 01180 01190 Nursery production Turf growing Floriculture production Vegetable growing Grape growing Apple and pear growing Stone fruit growing Kiwifruit growing Olive growing Fruit and tree nut growing (not elsewhere classified) Citrus fruit growing Berry fruit growing Grain growing Crop growing (not elsewhere classified) Mushroom growing Horticultural contracting and labour supply services Poultry farming (meat) Poultry farming (eggs) Pig farming Deer farming Livestock farming (not elsewhere classified) Beekeeping Grain and sheep or grain and beef cattle farming Sheep and beef cattle farming Sheep farming Beef cattle farming Dairy cattle farming Agriculture and fishing support services (not elsewhere classified) Forest product and moss gathering and processing Offshore aquaculture Onshore aquaculture Rock lobster and crab fishing or potting Prawn fishing Fish trawling, seining, and netting (including processing on board) Line fishing (including processing on board) Fishing (not elsewhere classified) 21 012 Poultry farming 014 Other livestock farming 016 Beef and sheep farming 018 021 Dairy cattle farming Agriculture and fishing services and aquaculture 025 Ocean and coastal fishing 01191 01192 01210 01690 01692 02195 01410 01420 01510 01530 01590 01593 01220 01230 01240 01250 01300 02190 03021 04210 04220 04110 04120 04130 04150 04190 Schedule 1 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Levy risk groups 041 Forestry, hunting, and trapping 051 081 Shearing Exploration and mining 110 Sugar, confectionery, and crisps manufacturing and packaging 112 Primary produce processing and manufacturing 113 114 Bread and baking ingredients manufacturing Food and animal feeds manufacturing
 116 Fruit, vegetable, and oil processing 117 Seafood, poultry, and grain product manufacturing 22 Classification units 02200 03010 03020 03030 Hunting and trapping Forestry Logging Forestry support services (excluding tree cutting and felling) Shearing services Coal mining Iron ore mining Gold ore mining Mineral sand mining Silver, lead, and zinc ore mining Metal ore mining (not elsewhere classified) Gravel and sand quarrying Construction material mining (not elsewhere classified) Mining and quarrying (not elsewhere classified) Petroleum and natural gas exploration Mineral exploration Mining support services (not elsewhere classified) Sugar manufacturing Confectionery manufacturing Potato crisps and corn crisps manufacturing Packaging services Cured meat and smallgoods manufacturing Milk and cream processing Ice cream manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Cereal, pasta, and baking-mix manufacturing Bread manufacturing (factory-based) Cake and pastry manufacturing (factory- based) Biscuit manufacturing (factory-based) Prepared animal and bird feed manufacturing Food product manufacturing (not elsewhere classified) Fruit and vegetable processing Oil and fat manufacturing Poultry processing Grain mill product manufacturing Seafood processing (other than on-board vessels) Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 1 Levy risk groups 119 121 Meat processing Beverage and tobacco product manufacturing Classification units 21110 21810 Meat processing Soft drink, cordial, and syrup manufacturing 21820 21830 Wine and alcoholic beverage manufacturing Beer manufacturing 131 Textile and rubber product manufacturing 133 Textile and textile product manufacturing 135 Skin and hide
 processing 21840 21900 22210 22290 22390 22420 22500 22620 (not elsewhere classified) Spirit manufacturing Cigarette and tobacco product manufacturing Cut and sewn textile product manufacturing Textile finishing and textile product manufacturing (not elsewhere classified) Knitted product manufacturing Clothing manufacturing Footwear manufacturing Leather and leather substitute goods manufacturing Tyre manufacturing Natural rubber product manufacturing Synthetic textile manufacturing Natural textile manufacturing Textile floor-covering manufacturing Rope, cordage, and twine manufacturing 25510 25590 22120 22140 22220 22230 22110 Wool scouring 22611 Leather tanning, fellmongery, and fur dressing Veneer and plywood manufacturing 141 Wood products manufacturing and dealing 23210 23230 Wooden structural fittings and components manufacturing 23290 Wood product manufacturing (not elsewhere 29190 classified) Prefabricated wooden building manufacturing Timber wholesaling 45310 Firewood, coal, and coke retailing 52592 23110 Log sawmilling 23120 Wood chipping 23130 23310 Timber resawing and dressing Pulp, paper, and paperboard manufacturing 23330 23340 24110 23220 Corrugated paperboard and paperboard container manufacturing Paper bag and sack manufacturing Paper stationery manufacturing Reconstituted wood product manufacturing 23 143 Timber processing 151 Paper and paper product manufacturing 153 Paper product and wood panel manufacturing Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 1 Levy risk groups Classification units Printing and associated services 171 Petroleum, gas, and inorganic chemical products 173 Petroleum and chemical products (medium-risk group) 181 Organic chemicals and chemical products 183 Pharmaceutical and
 chemical product manufacturing 191 Plastic products 201 Ceramic, glass, and non-metallic products 24 Converted paper product manufacturing (not elsewhere classified) Sanitary paper product manufacturing Printing Printing support services Oil and gas extraction Petroleum refining and petroleum fuel manufacturing Industrial gas manufacturing Basic inorganic chemical manufacturing Pipeline transport Petroleum and coal product manufacturing (not elsewhere classified) Fertiliser manufacturing Synthetic resin and synthetic rubber manufacturing Basic polymer manufacturing (not elsewhere classified) Basic organic chemical manufacturing Explosives manufacturing Paint and coatings manufacturing Basic chemical product manufacturing (not elsewhere classified) Adhesive manufacturing Human pharmaceutical and medicinal product manufacturing Veterinary pharmaceutical and medicinal product manufacturing Pesticide manufacturing Cleaning compound manufacturing Cosmetic and toiletry preparation manufacturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packaging material manufacturing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere classified) Glass and glass product manufacturing Clay brick manufacturing Cement and lime manufacturing Plaster and gypsum product manufacturing Concrete product manufacturing Non-metallic mineral product manufacturing (not elsewhere classified) Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 1 Levy risk groups 203 Mineral products 211 Non-ferrous metals and products manufacturing 213 Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products 224 Sheet metal products 226 Metal products (medium-risk group) 228 Structural metal industries 231 Aviation, electronic, and electrical manufacturing Classification units 26290 26330 27210 27220 27230 27290 27320 27330 27630 27110 27120 27121 27130 27510
 27620 84330 27310 27420 45220 27430 27590 27640 27690 27692 29110 27410 27490 28240 28490 28510 Ceramic product manufacturing (not elsewhere classified) Ready-mixed concrete manufacturing Alumina production Aluminium smelting Copper, silver, lead, and zinc smelting and refining Basic non-ferrous metal manufacturing (not elsewhere classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Non-ferrous metal casting and forging Nut, bolt, screw, and rivet manufacturing Iron smelting and steel manufacturing Iron and steel casting Iron and steel forging Steel pipe and tube manufacturing Metal container manufacturing (not elsewhere classified) Spring and wire product manufacturing Modern Apprenticeship Co-ordinators employing apprentices Aluminium rolling, drawing, and extruding Architectural aluminium product manufacturing Metal and mineral wholesaling Metal roof and guttering manufacturing (except aluminium) Sheet metal product manufacturing (except metal structural and container products) Surface coating and finishing Fabricated metal product manufacturing (not elsewhere classified) Boiler, tank, and other heavy-gauge metal container manufacturing Prefabricated metal building manufacturing Structural steel fabricating Structural metal product manufacturing (not elsewhere classified) Aircraft manufacturing and repair services Electronic equipment manufacturing (not elsewhere classified) Domestic appliance manufacturing (not elsewhere classified) 28511 Whiteware appliance manufacturing 28520 28540 Electric cable and wire manufacturing Electric lighting equipment manufacturing 25 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Classification units 28590 Schedule 1 Levy risk groups 233 Automotive and transport manufacturing 235 Shipbuilding 237 Boatbuilding 241 Machinery and equipment manufacturing (lower-medium risk group) 243 Machinery and equipment manufacturing (medium-risk group) 251 Manufacturing
 (low-risk group) 253 Furniture and other manufacturing 26 28110 28130 28190 28290 28210 28220 28630 28640 28650 28660 28670 29220 28120 28230 28610 28620 28690 78621 24300 28310 28320 28390 28410 Electrical equipment manufacturing (not elsewhere classified) Motor vehicle manufacturing Automotive electrical components manufacturing Motor vehicle parts manufacturing (not elsewhere classified) Transport equipment manufacturing (not elsewhere classified) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) Machine tool and parts manufacturing Lifting and material-handling equipment manufacturing Pump and compressor manufacturing Fixed space heating, cooling, and ventilation equipment manufacturing Metal furniture manufacturing Motor vehicle body and trailer manufacturing Railway rolling stock manufacturing and repair services Agricultural machinery and equipment manufacturing Mining and construction machinery manufacturing Machinery and equipment manufacturing (not elsewhere classified) Labour supply services (on-hired staff— non-office work—including less than 30% office work) Reproduction of recorded media Photographic, optical, and ophthalmic equipment manufacturing Medical and surgical equipment and prosthetics manufacturing Professional and scientific equipment manufacturing (not elsewhere classified) Computer and electronic office equipment manufacturing Communications equipment manufacturing Jewellery and silverware manufacturing 28420 29410 29210 Wooden furniture and upholstered seat manufacturing Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 1 Levy risk groups 261 Electricity generation and supply 271 Non-electricity utilities and network infrastructure 291 Waste services 301 Other building construction 303 311 313
 315 320 House construction Road and bridge construction Heavy and civil engineering construction Land development services Agricultural, plumbing, and homeware goods wholesaling 321 Electrical services 322 323 Heating, ventilation, and alarm services Plumbing and building completion services Classification units 29230 29290 29420 29490 36102 36103 36110 36120 36130 Mattress manufacturing Furniture manufacturing (not elsewhere classified) Toy, sporting, and recreational product manufacturing Manufacturing (not elsewhere classified) On-selling electricity and electricity market operation Energy and services utilities operation (excluding construction, maintenance, and plant operation) Fossil fuel electricity generation Hydroelectricity generation Electricity generation (not elsewhere classified) Electricity line-system operation Gas supply 36101 36200 37010 Water supply 37020 41221 Sewerage and drainage services Utility and communications network construction and maintenance services 96340 Waste treatment and disposal services Solid waste collection services 96350 96370 Waste remediation and materials recovery services 96380 Waste collection services (not elsewhere 41120 41130 41110 41210 41220 41222 42100 45190 45391 47320 47390 42320 42330 42341 42310 classified) Residential building construction (not elsewhere classified) Non-residential building construction House construction Road and bridge construction Heavy and civil engineering construction (not elsewhere classified) Land development and subdivision Site preparation services Agricultural product wholesaling (not elsewhere classified) Plumbing goods wholesaling Furniture and floor-coverings wholesaling Kitchenware and diningware wholesaling Electrical services (including telecommunication services within buildings) Air conditioning and heating services Fire and security alarm installation services Plumbing services 27 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule
 1 Levy risk groups 324 326 Painting and decorating services Construction and building trade services 328 Structural trade services 331 Petroleum product and specialty wholesaling Classification units 42592 42440 42101 42210 42342 42410 42420 42430 42450 42510 42590 Building completion services—all trades subcontracted Painting and decorating services Hire of construction machinery and cranes with operator Concreting services Building installation services (not elsewhere classified) Plastering and ceiling services Carpentry services Tiling and carpeting services Glazing services Landscape construction services Construction services (not elsewhere classified) Gardening and turf management services Bricklaying services Roofing services Structural steel erection services Petroleum product wholesaling (including product ownership to retail point-of-sale) Professional and scientific goods wholesaling Computer and computer peripherals wholesaling Telecommunication goods wholesaling 46160 Jewellery and watch wholesaling 47920 47930 Toy and sporting goods wholesaling 47991 Wholesaling—commission-based or 95250 42220 42230 42240 45210 46120 46130 333 Grocery and produce wholesaling 341 343 345 Electrical and electronic goods wholesaling Specialised machinery and equipment wholesaling Hardware goods wholesaling 45120 47150 47190 47191 46150 46190 45390 351 Vehicle and machinery wholesaling 46110 361 Fish, meats, and dairy produce wholesaling 46220 47110 excluding storage and handling of goods Cereal grain wholesaling Fruit and vegetable wholesaling Grocery wholesaling (not elsewhere classified) Grocery wholesaling—multiple product ranges Electrical and electronic goods wholesaling (not elsewhere classified) Food and other specialised industrial machinery and equipment wholesaling Hardware goods wholesaling (not elsewhere classified) Agricultural and construction machinery wholesaling Commercial vehicle wholesaling Meat, poultry, and smallgoods wholesaling 47130 Dairy produce
 wholesaling 28 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 1 Levy risk groups 371 Wholesale trade (low-risk group) Classification units 47140 45111 Wool wholesaling 45230 Fish and seafood wholesaling 46210 47170 47210 47220 47940 47950 47960 Industrial and agricultural chemical product wholesaling Car wholesaling Liquor and tobacco product wholesaling Textile product wholesaling Clothing and footwear wholesaling Book and magazine wholesaling Paper product wholesaling Pharmaceutical and toiletry goods wholesaling 373 Other wholesaling and support services 47990 Wholesaling (not elsewhere classified) 391 Car retailing 393 Motor trade wholesaling and retailing 395 Motor trade services 411 Food retailing 51110 53110 46221 46230 52450 53120 53130 53140 53210 46240 53240 21640 51100 51210 51220 51230 51290 420 Pharmacies and associated retailing 52510 422 Clothing and footwear retailing 424 Retail trade (low-risk group) 95220 52210 52220 52350 52410 52430 In-store retail support services Car retailing (including associated vehicle servicing) Trailer and motor vehicle wholesaling (not elsewhere classified) Motor vehicle new-part wholesaling Marine equipment retailing Motor cycle retailing (including associated vehicle servicing) Trailer and motor vehicle retailing (not elsewhere classified) Motor vehicle parts retailing Petroleum fuel retailing (including associated vehicle servicing) Motor vehicle dismantling and used-part wholesaling Tyre retailing Bakery product manufacturing (non-factory based) Supermarket and grocery stores Fresh meat, fish, and poultry retailing Fruit and vegetable retailing Liquor retailing Specialised food retailing (not elsewhere classified) Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing Clothing retailing Footwear retailing Entertainment media retailing Sport and camping equipment retailing Newspaper and new and used book retailing 29 Accident Compensation
 (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 1 Levy risk groups Classification units 52460 52540 52550 Watch and jewellery retailing 52560 Stationery goods retailing Flower retailing Retail trade (low–medium-risk group) 428 Store and non-store retailing 441 Hospitality services 451 Catering and meal services 461 Road passenger and rail transport 463 491 Road freight transport Air transport and support services 30 Personal accessories retailing (not elsewhere classified) Craft and gift retailing (not elsewhere classified) Retail postal services Video and other electronic media rental and hiring Department stores Houseware retailing Electrical, electronic, and gas appliance retailing Computer and computer peripherals retailing Electrical and electronic goods retailing (not elsewhere classified) Toy and game retailing Store-based retailing (not elsewhere classified) Non-store retailing Retail commission-based buying or selling (or both) Manchester and textile goods retailing (not elsewhere classified) Furniture retailing Floor-covering retailing Hardware and building supplies retailing Antique and used goods retailing Garden supplies retailing Accommodation Pubs, taverns, and bars Clubs (hospitality) Takeaway food services Catering services Cafes and restaurants Interurban and rural bus transport Urban bus transport Taxi and road transport (not elsewhere classified) Rail freight transport Rail passenger transport Road freight transport Air transport under Civil Aviation Rules Part 121, 125, or 129 Airport operations and air transport support services (not elsewhere classified) Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 1 Levy risk groups 493 Air operations (higher-risk group) 501 Water and
 scenic transport 511 Postal and courier services 521 523 Travel, customs, and shipping agency services Other transport and transport services 525 531 Stevedoring Warehousing and storage 541 Publishing 581 Communications and information services 64040 64050 63010 63020 63030 66500 71110 71120 66410 66440 65090 66190 66420 Classification units 02130 Air operations under Civil Aviation Rules Part 137 Air operations under Civil Aviation Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) Inland water transport (except passenger- only) 63031 Water passenger transport (river, lake, or harbour) Port and water transport terminal operations 66230 66290 Water transport support services (not elsewhere classified) Scenic and sightseeing transport (excluding aviation) Postal services Courier pick-up and delivery services Travel agency and tour arrangement services Customs and shipping agents and freight- forwarding services (no handling of goods) Transport (not elsewhere classified) Transport support services (not elsewhere classified) Freight-forwarding services and customs and shipping agents (including handling of goods) Stevedoring services Grain storage services 66210 67010 67090 Warehousing and storage services (not 24211 24221 24230 24231 elsewhere classified) Newspaper publishing Magazine and other periodical publishing Book publishing Publishing (not elsewhere classified) (except software, music, and Internet) Internet publishing and broadcasting Directory and mailing-list publishing Music publishing Software publishing 24232 24233 24234 24235 71200 Wired telecommunications network operation 71210 Wireless telecommunications network operation (not elsewhere classified) 31 Accident Compensation (Experience
 Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 1 Levy risk groups Classification units 71230 621 Finance, insurance, and statistical services 641 Financial and rental services 661 Transport and machinery rental services 671 Real estate services 71240 78310 78320 92110 73100 73210 73220 73230 73290 73300 73400 74110 74120 74210 74220 75110 75190 75200 78530 77301 77410 95190 77420 77430 77200 77300 673 Property development and operation 77110 691 Advertising and photographic services 693 Design and engineering services 77120 78510 95230 78210 78220 78230 32 Telecommunications services (not elsewhere classified) Internet service providers and web-search portals Data processing and web-hosting services Electronic information storage services Information services (not elsewhere classified) Central banking Banking Building society operation Credit union operation Depository financial intermediation (not elsewhere classified) Non-depository financing Financial asset investing Life insurance Superannuation funds Health insurance General insurance Financial asset broking services Auxiliary finance and investment services (not elsewhere classified) Auxiliary insurance services Market research and statistical services Holder investor farms and livestock Passenger car and minibus rental and hiring Goods and equipment rental and hiring (not elsewhere classified) Motor vehicle and transport equipment rental and hiring (not elsewhere classified) Heavy machinery and scaffolding rental and hiring Real estate services Non-financial assets leasing and investment (including franchisors) Residential property operators and developers (excluding construction) Non-residential property operators and developers (excluding construction) Advertising services Professional photographic services Architectural services Surveying and mapping services Engineering design and engineering consulting services Reprinted as at 1 April 2016 Accident Compensation (Experience Rating)
 Regulations 2015 Schedule 1 Classification units 78520 Levy risk groups 695 697 Scientific research services Scientific and veterinary services 701 Computer services 720 721 723 Legal services Accounting services Management and consulting services 724 Business support services 726 Administrative services 728 Labour supply services (medium- risk group) 751 Government administration 753 Local government, public order, and regulatory services 755 Justice 761 771 773 Defence Police services Inspection, investigation, and security services 775 Corrective services Specialised design services (not elsewhere classified) Post-production and digital visual effects services Scientific research services Scientific testing and analysis services Professional, scientific, and technical services (not elsewhere classified) Veterinary services Computer systems design and related services Legal services Accounting services Management services and related consulting services Corporate head office management services Taxi and other vehicle scheduling operations Employment placement and recruitment services (no on-hired staff) Labour supply services (on-hired staff— office workers only) Document preparation services Credit reporting and debt collection services Call centre operation Educational support services Office administrative services Administrative services (not elsewhere classified) Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) Central government administration (not elsewhere classified) Foreign government representation Local government administration (not elsewhere classified) Public order and safety services (not elsewhere classified) Regulatory services (licensing and inspection) (not elsewhere classified) Justice Parole or probationary
 services Defence Police services Meat and food inspection services Investigation and security services Correctional and detention services 33 Schedule 1 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Classification units 96330 Levy risk groups 777 Fire and emergency services 801 Primary and secondary education 811 Tertiary education 821 Community and arts education 84400 Fire protection and other emergency services (except police and ambulance services) Primary education Secondary education Combined primary and secondary education Special-school education Higher education (undergraduate and postgraduate courses) Technical and vocational education and training Adult, community, and other education (not elsewhere classified) Arts education Hospitals (except psychiatric hospitals) Psychiatric hospitals and psychiatric services (not elsewhere classified) Midwifery services General practice medical services Specialist medical services Optometry and optical dispensing Dental services Pathology and diagnostic imaging services Community health centre operation Physiotherapy services Chiropractic and osteopathic services Allied health services (not elsewhere classified) Health care services (not elsewhere classified) Residential refuge operation Preschool education Child care services Labour supply services (nursing, medical, and dental) Social assistance services (not elsewhere classified) Aged care residential services Ambulance services Retirement village operation (without rest home or hospital facilities) Retirement village operation (with rest home or hospital facilities) Residential care services (not elsewhere classified) Motion picture and video distribution Radio broadcasting 841 Hospital and midwifery services 851 Medical and optical
 services 853 855 Dental services Health and community services 861 Preschool education and child care 863 Medical and social support services 865 Aged and residential care and ambulance services 901 Entertainment broadcasting and distribution 34 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 1 Levy risk groups 903 Entertainment and performing arts 911 Sporting and recreational activities (lower-risk group) 913 Recreational facilities operation 915 Sporting and recreational activities (medium-risk group) Classification units 91220 91230 92100 91110 Free-to-air television broadcasting Cable and other subscription programming Libraries and archives Motion picture and video production and other motion picture and video activities (not elsewhere classified) Motion picture exhibition Performing arts operation Creative artists, musicians, writers, and performers Music and other sound recording activities (not elsewhere classified) Performing arts venue operation Casino operation Horse and dog racing administration and track operation Sports and physical recreation venues, grounds, and facilities operation Health and fitness centres and gymnasia operation Sport and physical recreation—community rugby league Sport and physical recreation—softball or baseball Sport and physical recreation—swimming Sport and physical recreation—tennis Sport and physical recreation—water skiing Sport and physical recreation—community (not elsewhere classified) Sport and physical recreation—boating or yachting Sport and physical recreation—cycling Sport and physical recreation—golf Amusement parks and centres operation Amusement and other recreation activities (not elsewhere classified) Zoological and botanic gardens operation Nature reserve and conservation park operation Sports and physical recreation instruction Dog racing activities Sport and physical recreation—community rugby Sport and physical recreation—snow skiing Sport and physical
 recreation—squash or badminton Sport and physical recreation—netball 35 91130 92410 92420 92510 92520 93220 93111 93120 93130 93171 93184 93186 93187 93188 93190 93192 93193 93195 93300 93400 92310 92390 84500 93112 93170 93182 93185 93199 Schedule 1 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Classification units 01520 93113 93115 Levy risk groups 917 Equine and sporting activities (medium-high risk group) 919 Equine and sporting activities (high- risk group) 921 Museums and gambling activities 941 Repair and maintenance (low-risk group) 943 Repair and maintenance (medium- risk group) 945 Facilities maintenance and management 951 Business and community organisations 36 93174 93194 93198 93410 93110 93114 93175 93180 93181 93196 93197 92200 93210 93290 52620 52690 78330 28680 52610 53220 53230 53290 78650 78660 96100 96210 Horse farming and horse agistment Horse racing activities—harness racing Horse racing activities—harness racing— drivers Sport and physical recreation—community cricket Sport and physical recreation—professional cricket Sport and physical recreation—motor racing Alpine and white water recreation activities Horse racing activities—thoroughbred and other (not elsewhere classified) Horse racing activities—thoroughbred racing—jockeys Sport and physical recreation—professional sport (not elsewhere classified) Sport and physical recreation—professional rugby Sport and physical recreation—professional rugby league Sporting and recreational equine activities (not elsewhere classified) Sport and physical recreation—motor cycling Museum operation Lottery operation Gambling activities (not elsewhere classified) Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic appliance) and precision equipment repair and maintenance Machinery and equipment repair and maintenance (not elsewhere classified) Domestic appliance repair and maintenance Automotive electrical services
 Automotive body, paint, and interior repair and maintenance Automotive repair and maintenance (not elsewhere classified) Pest control services (except agricultural and forestry) Cleaning services and facilities management (not elsewhere classified) Religious organisations and services Business and professional association services Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 1 Levy risk groups 953 Personal and community activities 955 Laundries and dry cleaners Classification units 96220 96290 Labour association services Interest group services (not elsewhere classified) Parking services Funeral, crematorium, and cemetery services Hairdressing and beauty services Diet and weight-reduction centre operation Personal services (not elsewhere classified) Brothel-keeping, massage parlour, and prostitution services Community-based, multi-functional activities (not elsewhere classified) Private households employing staff Laundry and dry-cleaning services 66110 95240 95260 95270 95290 95300 96291 97000 95210 37 Schedule 2 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 2 Levy risk groups for experience period tax year 1 April 2013 to 31 March 2014 r 6 Levy risk groups 010 Fruit, vegetable, grain, plant and crop growing Classification units 01110 01111 01120 01130 01140 01150 01160 01170 01180 01190 Nursery production Turf growing Floriculture production Vegetable growing Grape growing Apple and pear growing Stone fruit growing Kiwifruit growing Olive growing Fruit and tree nut growing (not elsewhere classified) Citrus fruit growing Berry fruit growing Grain growing Crop growing (not elsewhere classified) Mushroom growing Horticultural contracting and labour supply services Poultry farming (meat) Poultry farming (eggs) Pig farming Deer farming Livestock farming (not elsewhere classified) Beekeeping Grain and sheep or grain and beef cattle farming Sheep and beef cattle farming
 Sheep farming Beef cattle farming Dairy cattle farming Agriculture and fishing support services (not elsewhere classified) Forest product and moss gathering and processing Offshore aquaculture Onshore aquaculture Rock lobster and crab fishing or potting Prawn fishing Fish trawling, seining, and netting (including processing on board) Line fishing (including processing on board) 01191 01192 01210 01690 01692 02195 01410 01420 01510 01530 01590 01593 01220 01230 01240 01250 01300 02190 03021 04210 04220 04110 04120 04130 04150 012 Poultry farming 014 Other livestock farming 016 Beef and sheep farming 018 021 Dairy cattle farming Agriculture and fishing services and aquaculture 025 Ocean and coastal fishing 38 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 2 Classification units 04190 02200 03010 03020 03030 Levy risk groups 041 Forestry, hunting and trapping 051 081 Shearing Exploration and mining 110 Sugar, confectionery and crisps manufacturing, and packaging 112 Primary produce processing and manufacturing 113 114 116 117 119 121 Bread and baking ingredients manufacturing Food and animal feeds manufacturing Fruit, vegetable, and oil processing Seafood, poultry and grain product manufacturing Meat processing Beverage and tobacco product manufacturing Fishing (not elsewhere classified) Hunting and trapping Forestry Logging Forestry support services (excluding tree cutting and felling) Shearing services Coal mining Iron ore mining Gold ore mining Mineral sand mining Silver, lead, and zinc ore mining Metal ore mining (not elsewhere classified) Gravel and sand quarrying Construction material mining (not elsewhere classified) Mining and quarrying (not elsewhere classified) Petroleum and natural gas exploration Mineral
 exploration Mining support services (not elsewhere classified) Sugar manufacturing Confectionery manufacturing Potato crisps and corn crisps manufacturing Packaging services Cured meat and smallgoods manufacturing Milk and cream processing Ice cream manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Cereal, pasta, and baking-mix manufacturing Bread manufacturing (factory-based) Cake and pastry manufacturing (factory-based) Biscuit manufacturing (factory-based) Prepared animal and bird feed manufacturing Food product manufacturing (not elsewhere classified) Fruit and vegetable processing Oil and fat manufacturing Poultry processing Grain mill product manufacturing Seafood processing (other than on board vessels) Meat processing Soft drink, cordial, and syrup manufacturing 39 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 2 Levy risk groups Classification units 21820 21830 Beer manufacturing Wine and alcoholic beverage manufacturing (not elsewhere classified) Spirit manufacturing Cigarette and tobacco product manufacturing Cut and sewn textile product manufacturing Textile finishing and textile product manufacturing (not elsewhere classified) Knitted product manufacturing Clothing manufacturing Footwear manufacturing Leather and leather substitute goods manufacturing Tyre manufacturing Natural rubber product manufacturing Synthetic textile manufacturing Natural textile manufacturing Textile floor-covering manufacturing Rope, cordage, and twine manufacturing Wool scouring Leather tanning, fellmongery, and fur dressing Veneer and plywood manufacturing Wooden structural fittings and components manufacturing Wood product manufacturing (not elsewhere classified) Prefabricated wooden building manufacturing Timber wholesaling Firewood, coal, and coke retailing Log sawmilling Wood chipping Timber resawing and dressing Pulp, paper, and paperboard manufacturing Corrugated paperboard and
 paperboard container manufacturing Paper bag and sack manufacturing Paper stationery manufacturing Reconstituted wood product manufacturing Converted paper product manufacturing (not elsewhere classified) Sanitary paper product manufacturing Printing Printing support services Textile and rubber product manufacturing 133 Textile and textile product manufacturing 135 Skin and hide processing 141 Wood products manufacturing and dealing 143 Timber processing 151 Paper and paper product manufacturing 153 Paper product and wood panel manufacturing 161 Printing and associated services 40 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 2 Classification units 12000 25100 Levy risk groups 171 Petroleum, gas and inorganic chemical products 173 Petroleum and chemical products (medium-risk group) 181 Organic chemicals and chemical products 183 Pharmaceutical and chemical product manufacturing 191 Plastic products 201 Ceramic, glass and non- metallic products 203 Mineral products 211 Non-ferrous metals and products manufacturing Oil and gas extraction Petroleum refining and petroleum fuel manufacturing Industrial gas manufacturing Basic inorganic chemical manufacturing Pipeline transport Petroleum and coal product manufacturing (not elsewhere classified) Fertiliser manufacturing Synthetic resin and synthetic rubber manufacturing Basic polymer manufacturing (not elsewhere classified) Basic organic chemical manufacturing Explosives manufacturing Paint and coatings manufacturing Basic chemical product manufacturing (not elsewhere classified)
 Adhesive manufacturing Human pharmaceutical and medicinal product manufacturing Veterinary pharmaceutical and medicinal product manufacturing Pesticide manufacturing Cleaning compound manufacturing Cosmetic and toiletry preparation manufacturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packaging material manufacturing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere classified) Glass and glass product manufacturing Clay brick manufacturing Cement and lime manufacturing Plaster and gypsum product manufacturing Concrete product manufacturing Non-metallic mineral product manufacturing (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Ready-mixed concrete manufacturing Alumina production Aluminium smelting Copper, silver, lead, and zinc smelting and refining 41 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 2 Levy risk groups Classification units Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products 224 Sheet metal products 226 Metal products (medium-risk group) 228 Structural metal industries 231 Aviation, electronic and electrical manufacturing 233 Automotive and transport manufacturing 42 Basic non-ferrous metal manufacturing (not elsewhere classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Non-ferrous metal casting and forging Nut, bolt, screw, and rivet manufacturing Iron smelting and steel manufacturing Iron and steel casting Iron and steel forging Steel pipe and tube manufacturing Metal container manufacturing (not elsewhere classified) Spring and wire product manufacturing Modern Apprenticeship Co-ordinators employing
 apprentices Aluminium rolling, drawing, and extruding Architectural aluminium product manufacturing Metal and mineral wholesaling Metal roof and guttering manufacturing (except aluminium) Sheet metal product manufacturing (except metal structural and container products) Surface coating and finishing Fabricated metal product manufacturing (not elsewhere classified) Boiler, tank, and other heavy-gauge metal container manufacturing Prefabricated metal building manufacturing Structural steel fabricating Structural metal product manufacturing (not elsewhere classified) Aircraft manufacturing and repair services Electronic equipment manufacturing (not elsewhere classified) Domestic appliance manufacturing (not elsewhere classified) Whiteware appliance manufacturing Electric cable and wire manufacturing Electric lighting equipment manufacturing Electrical equipment manufacturing (not elsewhere classified) Motor vehicle manufacturing Automotive electrical components manufacturing Motor vehicle parts manufacturing (not elsewhere classified) Transport equipment manufacturing (not elsewhere classified) Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 2 Classification units 28210 Levy risk groups 235 Shipbuilding 237 Boatbuilding 241 Machinery and equipment manufacturing (lower-medium risk group) 243 Machinery and equipment manufacturing (medium-risk group) 251 Manufacturing (low-risk group) 253 Furniture and other manufacturing 261 Electricity generation and supply 28220 28630 28640 28650 28660 28670 29220 28120 28230 28610 28620 28690 78621 24300 28310 28320 28390 28410 28420 29410 29210 29230 29290 29420 29490 36102 36103 36110 Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) Machine tool and parts manufacturing Lifting
 and material-handling equipment manufacturing Pump and compressor manufacturing Fixed space heating, cooling, and ventilation equipment manufacturing Metal furniture manufacturing Motor vehicle body and trailer manufacturing Railway rolling stock manufacturing and repair services Agricultural machinery and equipment manufacturing Mining and construction machinery manufacturing Machinery and equipment manufacturing (not elsewhere classified) Labour supply services (on-hired staff—non- office work—including up to 30% office work) Reproduction of recorded media Photographic, optical, and ophthalmic equipment manufacturing Medical and surgical equipment and prosthetics manufacturing Professional and scientific equipment manufacturing (not elsewhere classified) Computer and electronic office equipment manufacturing Communications equipment manufacturing Jewellery and silverware manufacturing Wooden furniture and upholstered seat manufacturing Mattress manufacturing Furniture manufacturing (not elsewhere classified) Toy, sporting, and recreational product manufacturing Manufacturing (not elsewhere classified) On-selling electricity and electricity market operation Energy and services utilities operation (excluding construction, maintenance, and plant operation) Fossil fuel electricity generation 43 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 2 Levy risk groups 271 Non electricity utilities and network infrastructure 291 Waste services Classification units 36120 36130 36101 36200 37010 37020 41221 96340 96350 96370 96380 301 Other building construction 41120 303 311 313 315 320 House construction Road and bridge construction Heavy and civil engineering construction Land development services Agricultural, plumbing and homeware goods wholesaling 321 Electrical services Heating, ventilation and alarm services Plumbing and building completion services Painting and decorating services Construction and building trade services
 322 323 324 326 44 41130 41110 41210 41220 41222 42100 45190 45391 47320 47390 42320 42330 42341 42310 42592 42440 42101 42210 42342 42410 42420 42430 42450 42510 Hydroelectricity generation Electricity generation (not elsewhere classified) Electricity line-system operation Gas supply Water supply Sewerage and drainage services Utility network construction and maintenance services Waste treatment and disposal services Solid waste collection services Waste remediation and materials recovery services Waste collection services (not elsewhere classified) Residential building construction (not elsewhere classified) Non-residential building construction House construction Road and bridge construction Heavy and civil engineering construction (not elsewhere classified) Land development and subdivision Site preparation services Agricultural product wholesaling (not elsewhere classified) Plumbing goods wholesaling Furniture and floor-coverings wholesaling Kitchenware and diningware wholesaling Electrical services (including telecommunication services within buildings) Air conditioning and heating services Fire and security alarm installation services Plumbing services Building completion services—all trades subcontracted Painting and decorating services Hire of construction machinery and cranes with operator Concreting services Building installation services (not elsewhere classified) Plastering and ceiling services Carpentry services Tiling and carpeting services Glazing services Landscape construction services Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 2 Classification units 42590 95250 42220 42230 42240 45210 Levy risk groups 328 Structural trade services 331 Petroleum product and specialty wholesaling 333 Grocery and produce wholesaling 341 343 345 351 361 Electrical and electronic goods wholesaling Specialised machinery and equipment wholesaling Hardware goods wholesaling Vehicle and machinery wholesaling Fish,
 meats and dairy produce wholesaling 371 Wholesale trade (low-risk group) 373 391 393 Other wholesaling and support services Car retailing Motor trade wholesaling and retailing Construction services (not elsewhere classified) Gardening and turf management services Bricklaying services Roofing services Structural steel erection services Petroleum product wholesaling (including product ownership to retail point-of-sale) Professional and scientific goods wholesaling Computer and computer peripherals wholesaling Telecommunication goods wholesaling Jewellery and watch wholesaling Toy and sporting goods wholesaling Wholesaling—commission-based or excluding storage and handling of goods Cereal grain wholesaling Fruit and vegetable wholesaling Grocery wholesaling (not elsewhere classified) Grocery wholesaling—multiple product ranges Electrical and electronic goods wholesaling (not elsewhere classified) Food and other specialised industrial machinery and equipment wholesaling Hardware goods wholesaling (not elsewhere classified) Agricultural and construction machinery wholesaling Commercial vehicle wholesaling Meat, poultry, and smallgoods wholesaling Dairy produce wholesaling Fish and seafood wholesaling Wool wholesaling Industrial and agricultural chemical product wholesaling Car wholesaling Liquor and tobacco product wholesaling Textile product wholesaling Clothing and footwear wholesaling Book and magazine wholesaling Paper product wholesaling Pharmaceutical and toiletry goods wholesaling Wholesaling (not elsewhere classified) Car retailing (including associated vehicle servicing) Trailer and motor vehicle wholesaling (not elsewhere classified) 45 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 2 Levy risk groups Classification units 46230 52450 53120
 Motor vehicle new-part wholesaling Marine equipment retailing Motor cycle retailing (including associated vehicle servicing) Trailer and motor vehicle retailing (not elsewhere classified) Motor vehicle parts retailing Petroleum fuel retailing (including associated vehicle servicing) Motor vehicle dismantling and used-part wholesaling Tyre retailing Bakery product manufacturing (non-factory based) Supermarket and grocery stores Fresh meat, fish, and poultry retailing Fruit and vegetable retailing Liquor retailing Specialised food retailing (not elsewhere classified) Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing Clothing retailing Footwear retailing Entertainment media retailing Sport and camping equipment retailing Newspaper and book retailing Stationery goods retailing Flower retailing Watch and jewellery retailing Personal accessories retailing (not elsewhere classified) Craft and gift retailing (not elsewhere classified) Retail postal services Video and other electronic media rental and hiring Department stores Houseware retailing Electrical, electronic, and gas appliance retailing Computer and computer peripherals retailing Electrical and electronic goods retailing (not elsewhere classified) Toy and game retailing Store-based retailing (not elsewhere classified) Non-store retailing Motor trade services 411 Food retailing 420 422 Pharmacies and associated retailing Clothing and footwear retailing 424 Retail trade (low-risk group) 426 Retail trade (low-medium risk group) 46 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 2 Levy risk groups Classification units 52597 428 Store and non-store retailing 52230 441 Hospitality services 451 Catering and meal services 461 Road passenger and
 rail transport 463 491 Road freight transport Air transport and support services 493 Air operations (higher-risk group) 52310 52320 52330 52520 52530 57100 57200 57400 51250 51270 57300 61210 61220 61230 62000 62100 61100 64010 66300 02130 64040 64050 501 Water and scenic transport 63010 63020 63030 63031 66230 66290 66500 71110 71120 511 Postal and courier services Retail commission-based buying or selling (or both) Manchester and textile goods retailing (not elsewhere classified) Furniture retailing Floor-covering retailing Hardware and building supplies retailing Antique and used goods retailing Garden supplies retailing Accommodation Pubs, taverns, and bars Clubs (hospitality) Takeaway food services Catering services Cafes and restaurants Interurban and rural bus transport Urban bus transport Taxi and road transport (not elsewhere classified) Rail freight transport Rail passenger transport Road freight transport Air transport under Civil Aviation Rules Part 121, 125, or 129 Airport operations and air transport support services (not elsewhere classified) Air operations under Civil Aviation Rules Part 137 Air operations under Civil Aviation Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) Inland water transport (except passenger-only) Water passenger transport (river, lake, or harbour) Port and water transport terminal operations Water transport support services (not elsewhere classified) Scenic and sightseeing transport (excluding aviation) Postal services Courier pick-up and delivery services 47 Schedule 2 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Classification units 66410 66440 Levy risk groups 521 Travel, customs and shipping agency services 523
 Other transport and transport services 525 531 Stevedoring Warehousing and storage 541 Publishing 581 Communications and information services 621 Finance, insurance and statistical services Travel agency and tour arrangement services Customs and shipping agency services (excluding handling of goods) Transport (not elsewhere classified) Transport support services (not elsewhere classified) Freight-forwarding services Stevedoring services Grain storage services Warehousing and storage services (not elsewhere classified) Newspaper publishing Magazine and other periodical publishing Book publishing Publishing (not elsewhere classified) (except software, music, and Internet) Internet publishing and broadcasting Directory and mailing-list publishing Music publishing Software publishing Wired telecommunications network operation Wireless telecommunications network operation (not elsewhere classified) Telecommunications services (not elsewhere classified) Internet service providers and web-search portals Data processing and web-hosting services Electronic information storage services Information services (not elsewhere classified) Central banking Banking Building society operation Credit union operation Depository financial intermediation (not elsewhere classified) Non-depository financing Financial asset investing Life insurance Superannuation funds Health insurance General insurance Financial asset broking services Auxiliary finance and investment services (not elsewhere classified) Auxiliary insurance services Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 2 Classification units 78530 77301 77410 95190 Levy risk groups 641 Financial and rental services 661 Transport and machinery rental services 671 Real estate
 services 673 Property development and operation 691 693 Advertising and photographic services Design and engineering services 695 697 701 720 721 723 Scientific research services Scientific and veterinary services Computer services Legal services Accounting services Management and consulting services 724 Business support services 726 Administrative services Market research and statistical services Holder investor farms and livestock Passenger car and minibus rental and hiring Goods and equipment rental and hiring (not elsewhere classified) Motor vehicle and transport equipment rental and hiring (not elsewhere classified) Heavy machinery and scaffolding rental and hiring Real estate services Non-financial assets leasing and investment (including franchisors) Residential property operators and developers (excluding construction) Non-residential property operators and developers (excluding construction) Advertising services Professional photographic services Architectural services Surveying and mapping services Engineering design and engineering consulting services Specialised design services (not elsewhere classified) Post-production services and other motion picture and video activities (not elsewhere classified) Scientific research services Scientific testing and analysis services Professional, scientific, and technical services (not elsewhere classified) Veterinary services Computer systems design and related services Legal services Accounting services Management advice and related consulting services Corporate head office management services Taxi and other vehicle scheduling operations Employment placement and recruitment services (no on-hired staff) Labour supply services (on-hired staff—office workers only) Document preparation services Credit reporting and debt collection services Call
 centre operation Educational support services Office administrative services 49 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 2 Levy risk groups Classification units 78693 728 Labour supply services (medium-risk group) 78622 751 Government administration 81110 753 Local government, public order and regulatory services 755 Justice 761 771 773 775 777 801 Defence Police services Inspection, investigation and security services Corrective services Fire and emergency services Primary and secondary education 811 Tertiary education 821 Community and arts education 841 Hospital and midwifery services 851 Medical and optical services 853 855 Dental services Health and community services Administrative services (not elsewhere classified) Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) Central government administration (not elsewhere classified) Foreign government representation Local government administration (not elsewhere classified) Public order and safety services (not elsewhere classified) Regulatory services (licensing and inspection) (not elsewhere classified) Justice Parole or probationary services Defence Police services Meat and food inspection services Investigation and security services Correctional and detention services Fire protection and other emergency services (except police and ambulance services) Primary education Secondary education Combined primary and secondary education Special-school education Higher education (undergraduate and postgraduate courses) Technical and vocational education and training Adult, community, and other education (not elsewhere classified) Arts education Hospitals (except psychiatric hospitals) Psychiatric hospitals and psychiatric services (not
 elsewhere classified) Midwifery services General practice medical services Specialist medical services Optometry and optical dispensing Dental services Pathology and diagnostic imaging services Community health centre operation Physiotherapy services Chiropractic and osteopathic services Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 2 Levy risk groups 861 863 Preschool education and child care Medical and social support services 865 Aged and residential care and ambulance services 901 Entertainment broadcasting and distribution 903 Entertainment and performing arts 911 Sporting and recreational activities (lower-risk group) Classification units 86390 86391 87222 84100 87100 86131 Allied health services (not elsewhere classified) Health care services (not elsewhere classified) Residential refuge operation Preschool education Child care services Labour supply services (nursing, medical, and dental) Social assistance services (not elsewhere classified) Aged care residential services Ambulance services Retirement village operation (without rest home or hospital facilities) Retirement village operation (with rest home or hospital facilities) Residential care services (not elsewhere classified) Motion picture and video distribution Radio broadcasting Free-to-air television broadcasting Cable and other subscription programming Libraries and archives Motion picture and video production Motion picture exhibition Performing arts operation Creative artists, musicians, writers, and performers Music and other sound recording activities (not elsewhere classified) Performing arts venue operation Casino operation Horse and dog racing administration and track operation Sports and physical recreation venues, grounds, and facilities operation Health and fitness centres and gymnasia operation Sport and physical recreation—community rugby league Sport and physical recreation—softball or baseball Sport and physical recreation—swimming Sport and
 physical recreation—tennis Sport and physical recreation—water skiing Sport and physical recreation—community (not elsewhere classified) 51 87290 86130 86330 87210 87211 87220 91120 91210 91220 91230 92100 91110 91130 92410 92420 92510 92520 93220 93111 93120 93130 93171 93184 93186 93187 93188 93190 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 2 Levy risk groups Classification units Recreational facilities operation Sporting and recreational activities (medium-risk group) 917 Equine and sporting activities (medium-high risk group) 919 Equine and sporting activities (high-risk group) Museums and gambling activities Repair and maintenance (low- risk group) 921 941 52 Sport and physical recreation—boating or yachting Sport and physical recreation—cycling Sport and physical recreation—golf Amusement parks and centres operation Amusement and other recreation activities (not elsewhere classified) Zoological and botanic gardens operation Nature reserve and conservation park operation Sports and physical recreation instruction Dog racing activities Sport and physical recreation—community rugby Sport and physical recreation—snow skiing Sport and physical recreation—squash or badminton Sport and physical recreation—netball Horse farming and horse agistment Horse racing activities—harness racing Horse racing activities—harness racing—drivers Sport and physical recreation—community cricket Sport and physical recreation—professional cricket Sport and physical recreation—motor racing Alpine and white water recreation activities Horse racing activities—thoroughbred and other (not elsewhere classified) Horse racing activities—thoroughbred racing— jockeys Sport and physical recreation—professional sport (not elsewhere
 classified) Sport and physical recreation—professional rugby Sport and physical recreation—professional rugby league Sporting and recreational equine activities (not elsewhere classified) Sport and physical recreation—motor cycling Museum operation Lottery operation Gambling activities (not elsewhere classified) Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic appliance) and precision equipment repair and maintenance Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 2 Levy risk groups 943 Repair and maintenance (medium-risk group) 945 Facilities maintenance and management 951 Business and community organisations 953 Personal and community activities 955 Laundries and dry cleaners Classification units 28680 Machinery and equipment repair and maintenance (not elsewhere classified) Domestic appliance repair and maintenance Automotive electrical services Automotive body, paint, and interior repair and maintenance Automotive repair and maintenance (not elsewhere classified) Pest control services (except agricultural and forestry) Cleaning services and facilities management (not elsewhere classified) Religious organisations and services Business and professional association services Labour association services Interest group services (not elsewhere classified) Parking services Funeral, crematorium, and cemetery services Hairdressing and beauty services Diet and weight-reduction centre operation Personal services (not elsewhere classified) Brothel-keeping, massage parlour, and prostitution services Community-based, multi-functional activities (not elsewhere classified) Private households employing staff Laundry and dry-cleaning services 52610 53220 53230 53290 78650 78660 96100 96210 96220 96290 66110 95240 95260 95270 95290 95300 96291 97000 95210 53 Schedule 3 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 3 Levy risk
 groups for experience period tax year 1 April 2012 to 31 March 2013 r 6 Levy risk groups 010 Fruit, vegetable, grain, plant, and crop growing Classification units 01110 01111 01120 01130 01140 01150 01160 01170 01180 01190 Nursery production Turf growing Floriculture production Vegetable growing Grape growing Apple and pear growing Stone fruit growing Kiwifruit growing Olive growing Fruit and tree nut growing (not elsewhere classified) Citrus fruit growing Berry fruit growing Grain growing Crop growing (not elsewhere classified) Mushroom growing Horticultural contracting and labour supply services Poultry farming (meat) Poultry farming (eggs) Pig farming Deer farming Livestock farming (not elsewhere classified) Beekeeping Grain and sheep or grain and beef cattle farming Sheep and beef cattle farming Sheep farming Beef cattle farming Dairy cattle farming Agriculture and fishing support services (not elsewhere classified) Forest product and moss gathering and processing Offshore aquaculture Onshore aquaculture Rock lobster and crab fishing or potting Prawn fishing Fish trawling, seining, and netting (including processing on board) Line fishing (including processing on board) 01191 01192 01210 01690 01692 02195 01410 01420 01510 01530 01590 01593 01220 01230 01240 01250 01300 02190 03021 04210 04220 04110 04120 04130 04150 012 Poultry farming 014 Other livestock farming 016 Beef and sheep farming 018 021 Dairy cattle farming Agriculture and fishing services and aquaculture 025 Ocean and coastal fishing 54 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 3 Classification units 04190 02200 03010 03020 03030 Levy risk groups 041 Forestry, hunting, and trapping 051 081 Shearing Exploration and mining 110 Sugar, confectionery, and crisps manufacturing and packaging 112 Primary produce processing and manufacturing 113 114 Bread and baking ingredients manufacturing Food and animal feeds manufacturing 116 Fruit, vegetable, and
 oil processing 117 Seafood, poultry, and grain product manufacturing Fishing (not elsewhere classified) Hunting and trapping Forestry Logging Forestry support services (excluding tree cutting and felling) Shearing services Coal mining Iron ore mining Gold ore mining Mineral sand mining Silver, lead, and zinc ore mining Metal ore mining (not elsewhere classified) Gravel and sand quarrying Construction material mining (not elsewhere classified) Mining and quarrying (not elsewhere classified) Petroleum and natural gas exploration Mineral exploration Mining support services (not elsewhere classified) Sugar manufacturing Confectionery manufacturing Potato crisps and corn crisps manufacturing Packaging services Cured meat and smallgoods manufacturing Milk and cream processing Ice cream manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Cereal, pasta, and baking-mix manufacturing Bread manufacturing (factory-based) Cake and pastry manufacturing (factory- based) Biscuit manufacturing (factory-based) Prepared animal and bird feed manufacturing Food product manufacturing (not elsewhere classified) Fruit and vegetable processing Oil and fat manufacturing Poultry processing Grain mill product manufacturing 55 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 3 Levy risk groups 119 121 Meat processing Beverage and tobacco product manufacturing 21110 21810 21840 21900 22210 22290 22390 22420 22500 22620 Classification units 21730 Seafood processing (other than on-board vessels) Meat processing Soft drink, cordial, and syrup manufacturing 21820 21830 Wine and alcoholic beverage manufacturing Beer manufacturing (not elsewhere classified) Spirit manufacturing Cigarette and tobacco product manufacturing Cut and sewn
 textile product manufacturing Textile finishing and textile product manufacturing (not elsewhere classified) Knitted product manufacturing Clothing manufacturing Footwear manufacturing Leather and leather substitute goods manufacturing Tyre manufacturing Natural rubber product manufacturing Synthetic textile manufacturing Natural textile manufacturing Textile floor-covering manufacturing Rope, cordage, and twine manufacturing 25510 25590 22120 22140 22220 22230 22110 Wool scouring 22611 Leather tanning, fellmongery, and fur dressing Veneer and plywood manufacturing 131 Textile and rubber product manufacturing 133 Textile and textile product manufacturing 135 Skin and hide processing 141 Wood products manufacturing and dealing 23210 23230 Wooden structural fittings and components manufacturing 23290 Wood product manufacturing (not elsewhere 29190 classified) Prefabricated wooden building manufacturing Timber wholesaling 45310 Firewood, coal, and coke retailing 52592 23110 Log sawmilling 23120 Wood chipping 23130 23310 Timber resawing and dressing Pulp, paper, and paperboard manufacturing 23330 23340 24110 Corrugated paperboard and paperboard container manufacturing Paper bag and sack manufacturing Paper stationery manufacturing 143 Timber processing 151 Paper and paper product manufacturing 56 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 3 Levy risk groups 153 Paper product and wood panel manufacturing Classification units 23220 Reconstituted wood product manufacturing 161 Printing and associated services 171 Petroleum, gas, and inorganic chemical products 173 Petroleum and chemical products (medium-risk group) 181 Organic chemicals and chemical products 183 Pharmaceutical and chemical product manufacturing 191 Plastic products 201 Ceramic, glass, and non-metallic products 23390 23391 24120 24130 12000 25100 25320 25350 65010 25200 25310 25330 25360 25340 25410 25420 25490 25491 25430 25431 25440 25450 25460 25610
 25630 25650 25661 26100 26210 26310 26320 26350 Converted paper product manufacturing (not elsewhere classified) Sanitary paper product manufacturing Printing Printing support services Oil and gas extraction Petroleum refining and petroleum fuel manufacturing Industrial gas manufacturing Basic inorganic chemical manufacturing Pipeline transport Petroleum and coal product manufacturing (not elsewhere classified) Fertiliser manufacturing Synthetic resin and synthetic rubber manufacturing Basic polymer manufacturing (not elsewhere classified) Basic organic chemical manufacturing Explosives manufacturing Paint and coatings manufacturing Basic chemical product manufacturing (not elsewhere classified) Adhesive manufacturing Human pharmaceutical and medicinal product manufacturing Veterinary pharmaceutical and medicinal product manufacturing Pesticide manufacturing Cleaning compound manufacturing Cosmetic and toiletry preparation manufacturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packaging material manufacturing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere classified) Glass and glass product manufacturing Clay brick manufacturing Cement and lime manufacturing Plaster and gypsum product manufacturing Concrete product manufacturing 57 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Classification units 26400 Schedule 3 Levy risk groups 203 Mineral products 211 Non-ferrous metals and products manufacturing 213 Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products 224 Sheet metal products 226 Metal products (medium-risk group) 228 Structural metal industries 231 Aviation, electronic, and electrical manufacturing Non-metallic
29110 27410 27490 28240 28490 28510 Non-metallic mineral product manufacturing (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Ready-mixed concrete manufacturing Alumina production Aluminium smelting Copper, silver, lead, and zinc smelting and refining Basic non-ferrous metal manufacturing (not elsewhere classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Non-ferrous metal casting and forging Nut, bolt, screw, and rivet manufacturing Iron smelting and steel manufacturing Iron and steel casting Iron and steel forging Steel pipe and tube manufacturing Metal container manufacturing (not elsewhere classified) Spring and wire product manufacturing Modern Apprenticeship Co-ordinators employing apprentices Aluminium rolling, drawing, and extruding Architectural aluminium product manufacturing Metal and mineral wholesaling Metal roof and guttering manufacturing (except aluminium) Sheet metal product manufacturing (except metal structural and container products) Surface coating and finishing Fabricated metal product manufacturing (not elsewhere classified) Boiler, tank, and other heavy-gauge metal container manufacturing Prefabricated metal building manufacturing Structural steel fabricating Structural metal product manufacturing (not elsewhere classified) Aircraft manufacturing and repair services Electronic equipment manufacturing (not elsewhere classified) Domestic appliance manufacturing (not elsewhere classified) 28511 Whiteware appliance manufacturing 58 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 3 Levy risk groups 233 Automotive and transport manufacturing 235 Shipbuilding 237 Boatbuilding 241 Machinery and equipment manufacturing (lower-medium risk group) 243 Machinery and equipment manufacturing (medium-risk group) 251 Manufacturing (low-risk group) Classification units 28520 28540 28590 Electric cable and wire manufacturing Electric lighting equipment manufacturing Electrical equipment
 manufacturing (not elsewhere classified) Motor vehicle manufacturing Automotive electrical components manufacturing Motor vehicle parts manufacturing (not elsewhere classified) Transport equipment manufacturing (not elsewhere classified) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) Machine tool and parts manufacturing Lifting and material-handling equipment manufacturing Pump and compressor manufacturing Fixed space heating, cooling, and ventilation equipment manufacturing Metal furniture manufacturing Motor vehicle body and trailer manufacturing Railway rolling stock manufacturing and repair services Agricultural machinery and equipment manufacturing Mining and construction machinery manufacturing Machinery and equipment manufacturing (not elsewhere classified) Labour supply services (on-hired staff— non-office work—including up to 30% office work) Reproduction of recorded media Photographic, optical, and ophthalmic equipment manufacturing Medical and surgical equipment and prosthetics manufacturing Professional and scientific equipment manufacturing (not elsewhere classified) Computer and electronic office equipment manufacturing Communications equipment manufacturing Jewellery and silverware manufacturing 59 28110 28130 28190 28290 28210 28220 28630 28640 28650 28660 28670 29220 28120 28230 28610 28620 28690 78621 24300 28310 28320 28390 28410 28420 29410 Schedule 3 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Levy risk groups 253 Furniture and other manufacturing Classification units 29210 Wooden furniture and upholstered seat 29230 29290 29420 29490 36102 36103 36110 36120 36130 manufacturing Mattress manufacturing Furniture manufacturing (not elsewhere classified) Toy, sporting, and recreational product
 manufacturing Manufacturing (not elsewhere classified) On-selling electricity and electricity market operation Energy and services utilities operation (excluding construction, maintenance, and plant operation) Fossil fuel electricity generation Hydroelectricity generation Electricity generation (not elsewhere classified) Electricity line-system operation Gas supply 36101 36200 37010 Water supply 37020 41221 Sewerage and drainage services Utility network construction and maintenance services 96340 Waste treatment and disposal services 96350 Solid waste collection services 96370 Waste remediation and materials recovery services 96380 Waste collection services (not elsewhere 41120 41130 41110 41210 41220 41222 42100 45190 45391 47320 47390 42320 42330 classified) Residential building construction (not elsewhere classified) Non-residential building construction House construction Road and bridge construction Heavy and civil engineering construction (not elsewhere classified) Land development and subdivision Site preparation services Agricultural product wholesaling (not elsewhere classified) Plumbing goods wholesaling Furniture and floor-coverings wholesaling Kitchenware and diningware wholesaling Electrical services (including telecommunication services within buildings) Air conditioning and heating services 261 Electricity generation and supply 271 Non-electricity utilities and network infrastructure 291 Waste services 301 Other building construction 303 311 313 315 320 House construction Road and bridge construction Heavy and civil engineering construction Land development services Agricultural, plumbing, and homeware goods wholesaling 321 Electrical services 322 Heating, ventilation, and alarm services 60 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 3 Levy risk groups 323 324 326 Plumbing and building completion services Painting and decorating services Construction and building trade services 328 Structural trade
 services 331 Petroleum product and specialty wholesaling 42440 42101 42210 42342 Classification units 42341 42310 42592 42410 42420 42430 42450 42510 42590 Fire and security alarm installation services Plumbing services Building completion services—all trades subcontracted Painting and decorating services Hire of construction machinery and cranes with operator Concreting services Building installation services (not elsewhere classified) Plastering and ceiling services Carpentry services Tiling and carpeting services Glazing services Landscape construction services Construction services (not elsewhere classified) Gardening and turf management services Bricklaying services Roofing services Structural steel erection services Petroleum product wholesaling (including product ownership to retail point-of-sale) Professional and scientific goods wholesaling Computer and computer peripherals wholesaling Telecommunication goods wholesaling 46160 Jewellery and watch wholesaling 47920 47930 Toy and sporting goods wholesaling 47991 Wholesaling—commission-based or 95250 42220 42230 42240 45210 46130 46120 333 Grocery and produce wholesaling 341 343 345 Electrical and electronic goods wholesaling Specialised machinery and equipment wholesaling Hardware goods wholesaling 45120 47150 47190 47191 46150 46190 45390 351 Vehicle and machinery wholesaling 46110 46220 excluding storage and handling of goods Cereal grain wholesaling Fruit and vegetable wholesaling Grocery wholesaling (not elsewhere classified) Grocery wholesaling—multiple product ranges Electrical and electronic goods wholesaling (not elsewhere classified) Food and other specialised industrial machinery and equipment wholesaling Hardware goods wholesaling (not elsewhere classified) Agricultural and construction machinery wholesaling Commercial vehicle wholesaling 61 Schedule 3 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Levy risk groups 361 Fish, meats, and dairy produce
 wholesaling Classification units 47110 Meat, poultry, and smallgoods wholesaling Dairy produce wholesaling Fish and seafood wholesaling 47130 47140 45111 Wool wholesaling 45230 47990 Wholesaling (not elsewhere classified) 46210 47170 47210 47220 47940 47950 47960 53110 46221 46230 52450 53120 53130 53140 53210 46240 53240 21640 51100 51210 51220 51230 51290 Industrial and agricultural chemical product wholesaling Car wholesaling Liquor and tobacco product wholesaling Textile product wholesaling Clothing and footwear wholesaling Book and magazine wholesaling Paper product wholesaling Pharmaceutical and toiletry goods wholesaling Car retailing (including associated vehicle servicing) Trailer and motor vehicle wholesaling (not elsewhere classified) Motor vehicle new-part wholesaling Marine equipment retailing Motor cycle retailing (including associated vehicle servicing) Trailer and motor vehicle retailing (not elsewhere classified) Motor vehicle parts retailing Petroleum fuel retailing (including associated vehicle servicing) Motor vehicle dismantling and used-part wholesaling Tyre retailing Bakery product manufacturing (non-factory based) Supermarket and grocery stores Fresh meat, fish, and poultry retailing Fruit and vegetable retailing Liquor retailing Specialised food retailing (not elsewhere classified) Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing Clothing retailing Footwear retailing Entertainment media retailing 371 Wholesale trade (low-risk group) 373 391 393 Other wholesaling and support services Car retailing Motor trade wholesaling and retailing 395 Motor trade services 411 Food retailing 420 Pharmacies and associated retailing 52510 422 Clothing and footwear retailing 424 Retail trade (low-risk group) 95220 52210 52220 52350 62 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 3 Levy risk groups Classification units 52410 52430 52460 52540 52550 Watch and jewellery
 retailing 52560 Sport and camping equipment retailing Newspaper and book retailing Stationery goods retailing Flower retailing 426 Retail trade (low–medium-risk group) 428 Store and non-store retailing 441 Hospitality services 451 Catering and meal services 461 Road passenger and rail transport 463 491 Road freight transport Air transport and support services Personal accessories retailing (not elsewhere classified) Craft and gift retailing (not elsewhere classified) Retail postal services Video and other electronic media rental and hiring Department stores Houseware retailing Electrical, electronic, and gas appliance retailing Computer and computer peripherals retailing Electrical and electronic goods retailing (not elsewhere classified) Toy and game retailing Store-based retailing (not elsewhere classified) Non-store retailing Retail commission-based buying or selling (or both) Manchester and textile goods retailing (not elsewhere classified) Furniture retailing Floor-covering retailing Hardware and building supplies retailing Antique and used goods retailing Garden supplies retailing Accommodation Pubs, taverns, and bars Clubs (hospitality) Takeaway food services Catering services Cafes and restaurants Interurban and rural bus transport Urban bus transport Taxi and road transport (not elsewhere classified) Rail freight transport Rail passenger transport Road freight transport Air transport under Civil Aviation Rules Part 121, 125, or 129 63 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 3 Levy risk groups 493 Air operations (higher-risk group) 02130 501 Water and scenic transport 64040 64050 63010 63020 63030 Classification units 66300 Airport operations and air transport support services (not elsewhere classified) Air
 operations under Civil Aviation Rules Part 137 Air operations under Civil Aviation Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 101, 103, 104, 105, or 106 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) Inland water transport (except passenger- only) 66500 71110 71120 66410 66440 65090 66190 63031 Water passenger transport (river, lake, or harbour) Port and water transport terminal operations 66230 66290 Water transport support services (not elsewhere classified) Scenic and sightseeing transport (excluding aviation) Postal services Courier pick-up and delivery services Travel agency and tour arrangement services Customs and shipping agency services (excluding handling of goods) Transport (not elsewhere classified) Transport support services (not elsewhere classified) Freight-forwarding services Stevedoring services Grain storage services 66420 66210 67010 67090 Warehousing and storage services (not 24211 24221 24230 24231 elsewhere classified) Newspaper publishing Magazine and other periodical publishing Book publishing Publishing (not elsewhere classified) (except software, music, and Internet) Internet publishing and broadcasting Directory and mailing-list publishing Music publishing Software publishing 24232 24233 24234 24235 71200 Wired telecommunications network operation 511 Postal and courier services 521 Travel, customs, and shipping agency services 523 Other transport and transport services 525 531 Stevedoring Warehousing and storage 541 Publishing 581 Communications and information services 64 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 3 Levy risk groups Classification units 71210 Wireless telecommunications network 621 Finance, insurance, and statistical services 641 Financial and rental services 661 Transport
 and machinery rental services 671 Real estate services 673 Property development and operation 691 Advertising and photographic services 693 Design and engineering services operation (not elsewhere classified) Telecommunications services (not elsewhere classified) Internet service providers and web-search portals Data processing and web-hosting services Electronic information storage services Information services (not elsewhere classified) Central banking Banking Building society operation Credit union operation Depository financial intermediation (not elsewhere classified) Non-depository financing Financial asset investing Life insurance Superannuation funds Health insurance General insurance Financial asset broking services Auxiliary finance and investment services (not elsewhere classified) Auxiliary insurance services Market research and statistical services Holder investor farms and livestock Passenger car and minibus rental and hiring Goods and equipment rental and hiring (not elsewhere classified) Motor vehicle and transport equipment rental and hiring (not elsewhere classified) Heavy machinery and scaffolding rental and hiring Real estate services Non-financial assets leasing and investment Residential property operators and developers (excluding construction) Non-residential property operators and developers (excluding construction) Advertising services Professional photographic services Architectural services Surveying and mapping services Engineering design and engineering consulting services 65 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 3 Levy risk groups Classification units 78520 91111 78100 78290 78291 86400 78340 78410 78420 78550 78560 61231 78610 78620 78630 78691 78692 84700 78540 78693 78622
 81110 81300 81130 96360 96400 81200 87292 82000 96310 21111 78640 96320 695 697 Scientific research services Scientific and veterinary services 701 Computer services 720 721 723 Legal services Accounting services Management and consulting services 724 Business support services 726 Administrative services 728 Labour supply services (medium- risk group) 751 Government administration 753 Local government, public order, and regulatory services 755 Justice 761 771 773 Defence Police services Inspection, investigation, and security services 775 Corrective services 66 Specialised design services (not elsewhere classified) Post-production services and other motion picture and video activities (not elsewhere classified) Scientific research services Scientific testing and analysis services Professional, scientific, and technical services (not elsewhere classified) Veterinary services Computer systems design and related services Legal services Accounting services Management advice and related consulting services Corporate head office management services Taxi and other vehicle scheduling operations Employment placement and recruitment services (no on-hired staff) Labour supply services (on-hired staff— office workers only) Document preparation services Credit reporting and debt collection services Call centre operation Educational support services Office administrative services Administrative services (not elsewhere classified) Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) Central government administration (not elsewhere classified) Foreign government representation Local government administration (not elsewhere classified) Public order and safety services (not elsewhere classified) Regulatory services (licensing and inspection) (not elsewhere classified) Justice Parole or probationary services Defence Police services Meat and food inspection services Investigation and security services Correctional and detention services
 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 3 Levy risk groups 777 Fire and emergency services 801 Primary and secondary education 811 Tertiary education Classification units 96330 84210 84220 84230 84240 84310 84320 Fire protection and other emergency services (except police and ambulance services) Primary education Secondary education Combined primary and secondary education Special-school education Higher education (undergraduate and postgraduate courses) Technical and vocational education and training Adult, community, and other education (not elsewhere classified) Arts education Hospitals (except psychiatric hospitals) Psychiatric hospitals and psychiatric services (not elsewhere classified) Midwifery services General practice medical services Specialist medical services Optometry and optical dispensing Dental services Pathology and diagnostic imaging services Community health centre operation Physiotherapy services Chiropractic and osteopathic services Allied health services (not elsewhere classified) Health care services (not elsewhere classified) Residential refuge operation Preschool education Child care services Labour supply services (nursing, medical, and dental) Social assistance services (not elsewhere classified) Aged care residential services Ambulance services Retirement village operation (without rest home or hospital facilities) Retirement village operation (with rest home or hospital facilities) Residential care services (not elsewhere classified) Motion picture and video distribution 91210 Radio broadcasting 67 821 Community and arts education 84400 841 Hospital and midwifery services 851 Medical and optical services 853 855 Dental services Health and community services 861 Preschool education and child care 863 Medical and social support services 865 Aged and residential care and ambulance services 901 Entertainment broadcasting and distribution 84600 86110 86120 86132 86210 86220 86320 86230
 86310 86340 86350 86360 86390 86391 87222 84100 87100 86131 87290 86130 86330 87210 87211 87220 91120 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 3 Levy risk groups 903 Entertainment and performing arts 911 Sporting and recreational activities (lower-risk group) 913 Recreational facilities operation 915 Sporting and recreational activities (medium-risk group) 917 Equine and sporting activities (medium-high risk group) 68 Classification units 91220 91230 92100 91110 91130 92410 92420 Free-to-air television broadcasting Cable and other subscription programming Libraries and archives Motion picture and video production Motion picture exhibition Performing arts operation Creative artists, musicians, writers, and performers Music and other sound recording activities (not elsewhere classified) Performing arts venue operation Casino operation Horse and dog racing administration and track operation Sports and physical recreation venues, grounds, and facilities operation Health and fitness centres and gymnasia operation Sport and physical recreation—community rugby league Sport and physical recreation—softball or baseball Sport and physical recreation—swimming Sport and physical recreation—tennis Sport and physical recreation—water skiing Sport and physical recreation—community (not elsewhere classified) Sport and physical recreation—boating or yachting Sport and physical recreation—cycling Sport and physical recreation—golf Amusement parks and centres operation Amusement and other recreation activities (not elsewhere classified) Zoological and botanic gardens operation Nature reserve and conservation park operation Sports and physical recreation instruction Dog racing activities Sport and physical recreation—community rugby Sport and physical recreation—snow skiing Sport and physical recreation—squash or badminton Sport and physical recreation—netball Horse farming and horse agistment Horse racing activities—harness
 racing 92510 92520 93220 93111 93120 93130 93171 93184 93186 93187 93188 93190 93192 93193 93195 93300 93400 92310 92390 84500 93112 93170 93182 93185 93199 01520 93113 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 3 Levy risk groups 919 Equine and sporting activities (high- risk group) 921 Museums and gambling activities 941 Repair and maintenance (low-risk group) 943 Repair and maintenance (medium- risk group) 945 Facilities maintenance and management 951 Business and community organisations Classification units 93115 93174 93194 93198 93110 93114 93175 93180 93181 93196 93197 92200 93210 93290 52620 52690 78330 28680 52610 53220 53230 53290 78650 78660 96100 96210 96220 96290 Horse racing activities—harness racing— drivers Sport and physical recreation—community cricket Sport and physical recreation—professional cricket Sport and physical recreation—motor racing Horse racing activities—thoroughbred and other (not elsewhere classified) Horse racing activities—thoroughbred racing—jockeys Sport and physical recreation—professional sport (not elsewhere classified) Sport and physical recreation—professional rugby Sport and physical recreation—professional rugby league Sporting and recreational equine activities (not elsewhere classified) Sport and physical recreation—motor cycling Museum operation Lottery operation Gambling activities (not elsewhere classified) Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic appliance) and precision equipment repair and maintenance Machinery and equipment repair and maintenance (not elsewhere classified) Domestic appliance repair and maintenance Automotive electrical services Automotive body, paint, and interior repair and maintenance Automotive repair and maintenance (not elsewhere classified) Pest control services (except agricultural and forestry) Cleaning services and facilities management (not elsewhere classified)
 Religious organisations and services Business and professional association services Labour association services Interest group services (not elsewhere classified) 69 Schedule 3 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Levy risk groups 953 Personal and community activities Classification units 66110 95240 95260 95270 95290 95300 Parking services Funeral, crematorium, and cemetery services Hairdressing and beauty services Diet and weight-reduction centre operation Personal services (not elsewhere classified) Brothel-keeping, massage parlour, and prostitution services Community-based, multi-functional activities (not elsewhere classified) Private households employing staff Laundry and dry-cleaning services 955 Laundries and dry cleaners 96291 97000 95210 70 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 4 Schedule 4 Levy risk groups for experience period tax year 1 April 2011 to 31 March 2012 r 6 Levy risk groups 010 Fruit, vegetable, grain, plant, and crop growing Classification units 01110 01111 01120 01130 01140 01150 01160 01170 01180 01190 Nursery production Turf growing Floriculture production Vegetable growing Grape growing Apple and pear growing Stone fruit growing Kiwifruit growing Olive growing Fruit and tree nut growing (not elsewhere classified) Citrus fruit growing Berry fruit growing Grain growing Crop growing (not elsewhere classified) Mushroom growing Poultry farming (meat) Poultry farming (eggs) Pig farming Deer farming Livestock farming (not elsewhere classified) Beekeeping Grain and sheep or grain and beef cattle farming Sheep and beef cattle farming Sheep farming Beef cattle farming Dairy cattle farming Agriculture and fishing support services (not elsewhere classified) Forest product and moss gathering and processing Offshore aquaculture Onshore aquaculture Rock lobster and crab fishing or potting Prawn fishing Fish trawling, seining, and netting
 (including processing on board) Line fishing (including processing on board) Fishing (not elsewhere classified) 71 012 Poultry farming 014 Other livestock farming 016 Beef and sheep farming 018 021 Dairy cattle farming Agriculture and fishing services and aquaculture 025 Ocean and coastal fishing 01191 01192 01210 01690 01692 01410 01420 01510 01530 01590 01593 01220 01230 01240 01250 01300 02190 03021 04210 04220 04110 04120 04130 04150 04190 Schedule 4 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Levy risk groups 041 Forestry, hunting, and trapping 051 081 Shearing Exploration and mining 110 Sugar, confectionery, and crisps manufacturing and packaging 112 Primary produce processing and manufacturing 113 114 Bread and baking ingredients manufacturing Food and animal feeds manufacturing 116 Fruit, vegetable, and oil processing 117 Seafood, poultry, and grain product manufacturing 72 Classification units 02200 03010 03020 03030 Hunting and trapping Forestry Logging Forestry support services (excluding tree cutting and felling) Shearing services Coal mining Iron ore mining Gold ore mining Mineral sand mining Silver, lead, and zinc ore mining Metal ore mining (not elsewhere classified) Gravel and sand quarrying Construction material mining (not elsewhere classified) Mining and quarrying (not elsewhere classified) Petroleum and natural gas exploration Mineral exploration Mining support services (not elsewhere classified) Sugar manufacturing Confectionery manufacturing Potato crisps and corn crisps manufacturing Packaging services Cured meat and smallgoods manufacturing Milk and cream processing Ice cream manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Cereal, pasta, and baking-mix manufacturing Bread manufacturing (factory-based) Cake and pastry manufacturing (factory- based) Biscuit manufacturing (factory-based) Prepared animal and bird feed manufacturing Food product manufacturing (not
 elsewhere classified) Fruit and vegetable processing Oil and fat manufacturing Poultry processing Grain mill product manufacturing Seafood processing (other than on-board vessels) Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 4 Levy risk groups 119 121 Meat processing Beverage and tobacco product manufacturing Classification units 21110 21810 Meat processing Soft drink, cordial, and syrup manufacturing 21820 21830 Wine and alcoholic beverage manufacturing Beer manufacturing 131 Textile and rubber product manufacturing 133 Textile and textile product manufacturing 135 Skin and hide processing 21840 21900 22210 22290 22390 22420 22500 22620 (not elsewhere classified) Spirit manufacturing Cigarette and tobacco product manufacturing Cut and sewn textile product manufacturing Textile finishing and textile product manufacturing (not elsewhere classified) Knitted product manufacturing Clothing manufacturing Footwear manufacturing Leather and leather substitute goods manufacturing Tyre manufacturing Natural rubber product manufacturing Synthetic textile manufacturing Natural textile manufacturing Textile floor-covering manufacturing Rope, cordage, and twine manufacturing 25510 25590 22120 22140 22220 22230 22110 Wool scouring 22611 Leather tanning, fellmongery, and fur dressing Veneer and plywood manufacturing 141 Wood products manufacturing and dealing 23210 23230 Wooden structural fittings and components manufacturing 23290 Wood product manufacturing (not elsewhere 29190 classified) Prefabricated wooden building manufacturing Timber wholesaling 45310 Firewood, coal, and coke retailing 52592 23110 Log sawmilling 23120 Wood chipping 23130 23310 Timber resawing and dressing Pulp, paper, and paperboard manufacturing 23330 23340 24110
 23220 Corrugated paperboard and paperboard container manufacturing Paper bag and sack manufacturing Paper stationery manufacturing Reconstituted wood product manufacturing 73 143 Timber processing 151 Paper and paper product manufacturing 153 Paper product and wood panel manufacturing Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 4 Levy risk groups Classification units 23390 161 Printing and associated services 171 Petroleum, gas, and inorganic chemical products 173 Petroleum and chemical products (medium-risk group) 181 Organic chemicals and chemical products 183 Pharmaceutical and chemical product manufacturing 191 Plastic products 201 Ceramic, glass, and non-metallic products Converted paper product manufacturing (not elsewhere classified) Sanitary paper product manufacturing Printing Printing support services Oil and gas extraction Petroleum refining and petroleum fuel manufacturing Industrial gas manufacturing Basic inorganic chemical manufacturing Pipeline transport Petroleum and coal product manufacturing (not elsewhere classified) Fertiliser manufacturing Synthetic resin and synthetic rubber manufacturing Basic polymer manufacturing (not elsewhere classified) Basic organic chemical manufacturing Explosives manufacturing Paint and coatings manufacturing Basic chemical product manufacturing (not elsewhere classified) Adhesive manufacturing Human pharmaceutical and medicinal product manufacturing Veterinary pharmaceutical and medicinal product manufacturing Pesticide manufacturing Cleaning compound manufacturing Cosmetic and toiletry preparation manufacturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packaging material manufacturing Polymer foam product manufacturing Polymer product
 manufacturing (not elsewhere classified) Glass and glass product manufacturing Clay brick manufacturing Cement and lime manufacturing Plaster and gypsum product manufacturing Concrete product manufacturing Non-metallic mineral product manufacturing (not elsewhere classified) Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 4 Levy risk groups 203 Mineral products 211 Non-ferrous metals and products manufacturing 213 Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products 224 Sheet metal products 226 Metal products (medium-risk group) 228 Structural metal industries 231 Aviation, electronic, and electrical manufacturing Classification units Ceramic product manufacturing (not elsewhere classified) Ready-mixed concrete manufacturing Alumina production Aluminium smelting Copper, silver, lead, and zinc smelting and refining Basic non-ferrous metal manufacturing (not elsewhere classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Non-ferrous metal casting and forging Nut, bolt, screw, and rivet manufacturing Iron smelting and steel manufacturing Iron and steel casting Iron and steel forging Steel pipe and tube manufacturing Metal container manufacturing (not elsewhere classified) Spring and wire product manufacturing Modern Apprenticeship Co-ordinators employing apprentices Aluminium rolling, drawing, and extruding Architectural aluminium product manufacturing Metal and mineral wholesaling Metal roof and guttering manufacturing (except aluminium) Sheet metal product manufacturing (except metal structural and container products) Surface coating and finishing Fabricated metal product manufacturing (not elsewhere classified) Boiler, tank, and other heavy-gauge metal
 container manufacturing Prefabricated metal building manufacturing Structural steel fabricating Structural metal product manufacturing (not elsewhere classified) Aircraft manufacturing and repair services Electronic equipment manufacturing (not elsewhere classified) Domestic appliance manufacturing (not elsewhere classified) 28511 Whiteware appliance manufacturing 28520 28540 Electric cable and wire manufacturing Electric lighting equipment manufacturing 75 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 4 Levy risk groups Classification units 28590 Electrical equipment manufacturing (not elsewhere classified) Motor vehicle manufacturing Automotive electrical components manufacturing Motor vehicle parts manufacturing (not elsewhere classified) Transport equipment manufacturing (not elsewhere classified) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) Machine tool and parts manufacturing Lifting and material-handling equipment manufacturing Pump and compressor manufacturing Fixed space heating, cooling, and ventilation equipment manufacturing Metal furniture manufacturing Motor vehicle body and trailer manufacturing Railway rolling stock manufacturing and repair services Agricultural machinery and equipment manufacturing Mining and construction machinery manufacturing Machinery and equipment manufacturing (not elsewhere classified) Labour supply services (on-hired staff— non-office work—including up to 30% office work) Reproduction of recorded media Photographic, optical, and ophthalmic equipment manufacturing Medical and surgical equipment and prosthetics manufacturing Professional and scientific equipment manufacturing (not elsewhere classified) Computer and electronic office equipment manufacturing
 Communications equipment manufacturing Jewellery and silverware manufacturing 233 Automotive and transport manufacturing 235 Shipbuilding 237 Boatbuilding 241 Machinery and equipment manufacturing (lower-medium risk group) 243 Machinery and equipment manufacturing (medium-risk group) 251 Manufacturing (low-risk group) 28110 28130 28190 28290 28210 28220 28630 28640 28650 28660 28670 29220 28120 28230 28610 28620 28690 78621 24300 28310 28320 28390 28410 28420 29410 76 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 4 Levy risk groups 253 Furniture and other manufacturing Classification units 29210 Wooden furniture and upholstered seat 261 Electricity generation and supply 271 Non-electricity utilities and network infrastructure 29230 29290 29420 29490 36102 36103 36110 36120 36130 manufacturing Mattress manufacturing Furniture manufacturing (not elsewhere classified) Toy, sporting, and recreational product manufacturing Manufacturing (not elsewhere classified) On-selling electricity and electricity market operation Energy and services utilities operation (excluding construction, maintenance, and plant operation) Fossil fuel electricity generation Hydroelectricity generation Electricity generation (not elsewhere classified) Electricity line-system operation Gas supply 36101 36200 37010 Water supply 37020 41221 Sewerage and drainage services Utility network construction and maintenance services 291 Waste services 301 Other building construction 303 311 313 315 320 House construction Road and bridge construction Heavy and civil engineering construction Land development services Agricultural, plumbing, and homeware goods wholesaling 321 Electrical services 322 Heating, ventilation, and alarm services 96340 Waste treatment and disposal services 96350 Solid waste collection services 96370 Waste remediation and materials recovery services 96380 Waste collection services (not elsewhere 41120 41130 41110 41210 41220 41222 42100
 45190 45391 47320 47390 42320 42330 classified) Residential building construction (not elsewhere classified) Non-residential building construction House construction Road and bridge construction Heavy and civil engineering construction (not elsewhere classified) Land development and subdivision Site preparation services Agricultural product wholesaling (not elsewhere classified) Plumbing goods wholesaling Furniture and floor-coverings wholesaling Kitchenware and diningware wholesaling Electrical services (including telecommunication services within buildings) Air conditioning and heating services 77 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 4 Levy risk groups 323 324 326 Plumbing and building completion services Painting and decorating services Construction and building trade services 328 Structural trade services 331 Petroleum product and specialty wholesaling 42440 42101 42210 42342 Classification units 42341 42310 42592 42410 42420 42430 42450 42510 42590 Fire and security alarm installation services Plumbing services Building completion services—all trades subcontracted Painting and decorating services Hire of construction machinery and cranes with operator Concreting services Building installation services (not elsewhere classified) Plastering and ceiling services Carpentry services Tiling and carpeting services Glazing services Landscape construction services Construction services (not elsewhere classified) Gardening and turf management services Bricklaying services Roofing services Structural steel erection services Petroleum product wholesaling (including product ownership to retail point-of-sale) Professional and scientific goods wholesaling Computer and computer peripherals wholesaling Telecommunication goods wholesaling 46160 Jewellery and watch wholesaling 47920 47930 Toy and sporting goods wholesaling 47991 Wholesaling—commission-based or 95250 42220 42230 42240 45210 46120 46130 333 Grocery and produce
 wholesaling 341 343 345 Electrical and electronic goods wholesaling Specialised machinery and equipment wholesaling Hardware goods wholesaling 45120 47150 47190 47191 46150 46190 45390 351 Vehicle and machinery wholesaling 46110 46220 78 excluding storage and handling of goods Cereal grain wholesaling Fruit and vegetable wholesaling Grocery wholesaling (not elsewhere classified) Grocery wholesaling—multiple product ranges Electrical and electronic goods wholesaling (not elsewhere classified) Food and other specialised industrial machinery and equipment wholesaling Hardware goods wholesaling (not elsewhere classified) Agricultural and construction machinery wholesaling Commercial vehicle wholesaling Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 4 Levy risk groups 361 Fish, meats, and dairy produce wholesaling Classification units 47110 Meat, poultry, and smallgoods wholesaling 371 Wholesale trade (low-risk group) 373 391 393 Other wholesaling and support services Car retailing Motor trade wholesaling and retailing 395 Motor trade services 411 Food retailing 420 Pharmacies and associated retailing 52510 422 Clothing and footwear retailing 424 Retail trade (low-risk group) 95220 52210 52220 52350 Dairy produce wholesaling Fish and seafood wholesaling 47130 47140 45111 Wool wholesaling 45230 47990 Wholesaling (not elsewhere classified) 46210 47170 47210 47220 47940 47950 47960 53110 46221 46230 52450 53120 53130 53140 53210 46240 53240 21640 51100 51210 51220 51230 51290 Industrial and agricultural chemical product wholesaling Car wholesaling Liquor and tobacco product wholesaling Textile product wholesaling Clothing and footwear wholesaling Book and magazine wholesaling Paper product wholesaling Pharmaceutical and toiletry goods wholesaling Car retailing (including associated vehicle servicing) Trailer and motor vehicle wholesaling (not elsewhere classified) Motor vehicle new-part wholesaling Marine equipment
 retailing Motor cycle retailing (including associated vehicle servicing) Trailer and motor vehicle retailing (not elsewhere classified) Motor vehicle parts retailing Petroleum fuel retailing (including associated vehicle servicing) Motor vehicle dismantling and used-part wholesaling Tyre retailing Bakery product manufacturing (non-factory based) Supermarket and grocery stores Fresh meat, fish, and poultry retailing Fruit and vegetable retailing Liquor retailing Specialised food retailing (not elsewhere classified) Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing Clothing retailing Footwear retailing Entertainment media retailing 79 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 4 Levy risk groups Classification units 52410 52430 52460 52540 52550 Watch and jewellery retailing 52560 Sport and camping equipment retailing Newspaper and book retailing Stationery goods retailing Flower retailing Retail trade (low-medium-risk group) 428 Store and non-store retailing 441 Hospitality services 451 Catering and meal services 461 Road passenger and rail transport 463 491 Road freight transport Air transport and support services 80 Personal accessories retailing (not elsewhere classified) Craft and gift retailing (not elsewhere classified) Retail postal services Video and other electronic media rental and hiring Department stores Houseware retailing Electrical, electronic, and gas appliance retailing Computer and computer peripherals retailing Electrical and electronic goods retailing (not elsewhere classified) Toy and game retailing Store-based retailing (not elsewhere classified) Non-store retailing Retail commission-based buying or selling (or both) Manchester and textile goods retailing (not elsewhere
 classified) Furniture retailing Floor-covering retailing Hardware and building supplies retailing Antique and used goods retailing Garden supplies retailing Accommodation Pubs, taverns, and bars Clubs (hospitality) Takeaway food services Catering services Cafes and restaurants Interurban and rural bus transport Urban bus transport Taxi and road transport (not elsewhere classified) Rail freight transport Rail passenger transport Road freight transport Air transport under Civil Aviation Rules Part 121, 125, or 129 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 4 Levy risk groups Classification units 66300 493 Air operations (higher-risk group) 02130 501 Water and scenic transport 64040 64050 63010 63020 63030 Airport operations and air transport support services (not elsewhere classified) Air operations under Civil Aviation Rules Part 137 Air operations under Civil Aviation Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 101, 103, 104, 105, or 106 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) Inland water transport (except passenger- only) 66500 71110 71120 66410 66440 65090 66190 63031 Water passenger transport (river, lake, or 66230 harbour) Port and water transport terminal and marina operations 66290 Water transport support services (not elsewhere classified) Scenic and sightseeing transport (excluding aviation) Postal services Courier pick-up and delivery services Travel agency and tour arrangement services Customs and shipping agency services (excluding handling of goods) Transport (not elsewhere classified) Transport support services (not elsewhere classified) Freight-forwarding services Stevedoring services Grain storage services 66420 66210 67010 67090 Warehousing and storage services (not 24211 24221 24230 24231 elsewhere
 classified) Newspaper publishing Magazine and other periodical publishing Book publishing Publishing (not elsewhere classified) (except software, music, and Internet) Internet publishing and broadcasting Directory and mailing-list publishing Music publishing Software publishing 24232 24233 24234 24235 71200 Wired telecommunications network operation 81 511 Postal and courier services 521 Travel, customs, and shipping agency services 523 Other transport and transport services 525 531 Stevedoring Warehousing and storage 541 Publishing 581 Communications and information services Schedule 4 Levy risk groups Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Classification units 71210 Wireless telecommunications network operation (not elsewhere classified) Telecommunications services (not elsewhere classified) Internet service providers and web-search portals Data processing and web-hosting services Electronic information storage services Information services (not elsewhere classified) Central banking Banking Building society operation Credit union operation Depository financial intermediation (not elsewhere classified) Non-depository financing Financial asset investing Life insurance Superannuation funds Health insurance General insurance Financial asset broking services Auxiliary finance and investment services (not elsewhere classified) Auxiliary insurance services Market research and statistical services Holder investor farms and livestock Passenger car and minibus rental and hiring Goods and equipment rental and hiring (not elsewhere classified) Motor vehicle and transport equipment rental and hiring (not elsewhere classified) Heavy machinery and scaffolding rental and hiring Real estate services Non-financial assets leasing and
 investment Residential property operators and developers (excluding construction) Non-residential property operators and developers (excluding construction) Advertising services Professional photographic services Architectural services Surveying and mapping services Engineering design and engineering consulting services 621 Finance, insurance, and statistical services 641 Financial and rental services 661 Transport and machinery rental services 671 Real estate services 673 Property development and operation 691 Advertising and photographic services 693 Design and engineering services 82 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 4 Classification units 78520 Levy risk groups 695 697 Scientific research services Scientific and veterinary services 701 Computer services 720 721 723 Legal services Accounting services Management and consulting services 724 Business support services 726 Administrative services 728 Labour supply services (medium- risk group) 751 Government administration 753 Local government, public order, and regulatory services 755 Justice 761 771 773 Defence Police services Inspection, investigation, and security services 775 Corrective services Specialised design services (not elsewhere classified) Post-production services and other motion picture and video activities (not elsewhere classified) Scientific research services Scientific testing and analysis services Professional, scientific, and technical services (not elsewhere classified) Veterinary services Computer systems design and related services Legal services Accounting services Management advice and related consulting services Corporate head office management services Taxi and other vehicle scheduling operations Employment placement and recruitment
 services (no on-hired staff) Labour supply services (on-hired staff— office workers only) Document preparation services Credit reporting and debt collection services Call centre operation Educational support services Office administrative services Administrative services (not elsewhere classified) Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) Central government administration (not elsewhere classified) Foreign government representation Local government administration (not elsewhere classified) Public order and safety services (not elsewhere classified) Regulatory services (licensing and inspection) (not elsewhere classified) Justice Parole or probationary services Defence Police services Meat and food inspection services Investigation and security services Correctional and detention services 83 Schedule 4 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Classification units 96330 Levy risk groups 777 Fire and emergency services 801 Primary and secondary education 811 Tertiary education 821 Community and arts education 84400 Fire protection and other emergency services (except police and ambulance services) Primary education Secondary education Combined primary and secondary education Special-school education Higher education (undergraduate and postgraduate courses) Technical and vocational education and training Adult, community, and other education (not elsewhere classified) Arts education Hospitals (except psychiatric hospitals) Psychiatric hospitals and psychiatric services (not elsewhere classified) Midwifery services General practice medical services Specialist medical services Optometry and optical dispensing Dental services Pathology and diagnostic imaging services Community health centre operation Physiotherapy services Chiropractic and osteopathic services Allied health services (not elsewhere classified) Health care services (not elsewhere classified) Residential
 refuge operation Preschool education Child care services Labour supply services (nursing, medical, and dental) Social assistance services (not elsewhere classified) Aged care residential services Ambulance services Retirement village operation (without rest home or hospital facilities) Retirement village operation (with rest home or hospital facilities) Residential care services (not elsewhere classified) Motion picture and video distribution Radio broadcasting 841 Hospital and midwifery services 851 Medical and optical services 853 855 Dental services Health and community services 861 Preschool education and child care 863 Medical and social support services 865 Aged and residential care and ambulance services 901 Entertainment broadcasting and distribution 84 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Schedule 4 Levy risk groups 903 Entertainment and performing arts 911 Sporting and recreational activities (lower-risk group) 913 Recreational facilities operation 915 Sporting and recreational activities (medium-risk group) 917 Equine and sporting activities (medium-high risk group) Classification units 91220 91230 92100 91110 91130 92410 92420 Free-to-air television broadcasting Cable and other subscription programming Libraries and archives Motion picture and video production Motion picture exhibition Performing arts operation Creative artists, musicians, writers, and performers Music and other sound recording activities (not elsewhere classified) Performing arts venue operation Casino operation Horse and dog racing administration and track operation Sports and physical recreation venues, grounds, and facilities operation Health and fitness centres and gymnasia operation Sport and physical recreation—community rugby league Sport
 and physical recreation—softball or baseball Sport and physical recreation—swimming Sport and physical recreation—tennis Sport and physical recreation—water skiing Sport and physical recreation—community (not elsewhere classified) Sport and physical recreation—boating or yachting Sport and physical recreation—cycling Sport and physical recreation—golf Amusement parks and centres operation Amusement and other recreation activities (not elsewhere classified) Zoological and botanic gardens operation Nature reserve and conservation park operation Sports and physical recreation instruction Dog racing activities Sport and physical recreation—community rugby Sport and physical recreation—snow skiing Sport and physical recreation—squash or badminton Sport and physical recreation—netball Horse farming and horse agistment Horse racing activities—harness racing 85 92510 92520 93220 93111 93120 93130 93171 93184 93186 93187 93188 93190 93192 93193 93195 93300 93400 92310 92390 84500 93112 93170 93182 93185 93199 01520 93113 Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 Schedule 4 Levy risk groups Classification units 93115 93174 93194 93198 93110 93114 93175 93180 93181 93196 93197 92200 93210 93290 52620 52690 78330 28680 52610 53220 53230 53290 78650 78660 96100 96210 96220 96290 919 Equine and sporting activities (high- risk group) 921 Museums and gambling activities 941 Repair and maintenance (low-risk group) 943 Repair and maintenance (medium- risk group) 945 Facilities maintenance and management 951 Business and community organisations 86 Horse racing activities—harness racing— drivers Sport and physical recreation—community cricket Sport and physical recreation—professional cricket Sport and physical recreation—motor racing Horse racing activities—thoroughbred and other (not elsewhere classified) Horse racing activities—thoroughbred racing—jockeys Sport and physical recreation—professional sport (not elsewhere classified) Sport
 and physical recreation—professional rugby Sport and physical recreation—professional rugby league Sporting and recreational equine activities (not elsewhere classified) Sport and physical recreation—motor cycling Museum operation Lottery operation Gambling activities (not elsewhere classified) Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic appliance) and precision equipment repair and maintenance Machinery and equipment repair and maintenance (not elsewhere classified) Domestic appliance repair and maintenance Automotive electrical services Automotive body, paint, and interior repair and maintenance Automotive repair and maintenance (not elsewhere classified) Pest control services (except agricultural and forestry) Cleaning services and facilities management (not elsewhere classified) Religious organisations and services Business and professional association services Labour association services Interest group services (not elsewhere classified) Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Explanatory note Levy risk groups 953 Personal and community activities Classification units 66110 95240 95260 95270 95290 95300 Parking services Funeral, crematorium, and cemetery services Hairdressing and beauty services Diet and weight-reduction centre operation Personal services (not elsewhere classified) Brothel-keeping, massage parlour, and prostitution services Community-based, multi-functional activities (not elsewhere classified) Private households employing staff Laundry and dry-cleaning services 955 Laundries and dry cleaners 96291 97000 95210 Michael Webster, Clerk of the Executive Council.
Explanatory note This note is not part of the regulations, but is intended to indicate their general effect.

These regulations, which come into force on 1 April 2015, revoke and replace the Accident Compensation (Experience Rating) Regulations 2014 (the 2014 regula- tions).

Experience rating adjusts the amount of a person’s work account levy in line with the accident compensation claims attributable to the person that are payable from the work account and that qualify for experience rating.
The main differences between these regulations and the 2014 regulations are as fol- lows: • • • • Schedule 1 is new.

It sets out the classification units to apply in the 2015–2016 levy year: Schedule 2 is also new.

It sets out the classification units that applied in the 2013–2014 levy year, grouped into the levy risk groups that apply in the 2015– 2016 levy year: Schedule 3 sets out the classification units that applied in the 2012–2013 levy year.
It is the same as Schedule 2 of the 2014 regulations: Schedule 4 sets out the classification units that applied in the 2011–2012 levy year.

It is the same as Schedule 3 of the 2013 regulations.

Regulatory impact statement The Ministry of Business, Innovation, and Employment produced a regulatory impact statement to help inform the decisions taken by the Government relating to the con- tents of this instrument.
A copy of this regulatory impact statement can be found at— 87 Explanatory note Accident Compensation (Experience Rating) Regulations 2015 Reprinted as at 1 April 2016 • • http://www.mbie.govt.nz/about-us/publications/ris/acc-Levies-2015-2016.pdf http://www.treasury.govt.nz/publications/informationreleases/ris Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 26 February 2015.


88 Reprinted as at 1 April 2016 Accident Compensation (Experience Rating) Regulations 2015 Notes Reprints notes 1 General This is a reprint of the Accident Compensation (Experience Rating) Regula- tions 2015 that incorporates all the amendments to those regulations as at the date of the last amendment to them.
2 Legal status Reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by any amendments to that enactment.

Section 18 of the Legislation Act 2012 provides that this reprint, published in electronic form, has the status of an official version under section 17 of that Act.

A printed version of the reprint produced directly from this official elec- tronic version also has official status.
3 Editorial and format changes Editorial and format changes to reprints are made using the powers under sec- tions 24 to 26 of the Legislation Act 2012.

See also http://www.pco.parlia- ment.govt.nz/editorial-conventions/.

4 Amendments incorporated in this reprint Accident Compensation (Experience Rating) Regulations 2016 (LI 2016/29): regulation 24 Wellington, New Zealand: Published under the authority of the New Zealand Government—2016 89